| In the late 1990 s,independent colleges were a form of running schools to adapt to the expansion of college enrollment.It relies on the existing ordinary universities(Alma mater)and makes full use of its resources to run schools.On the other hand,it also introduces social funds for running schools,and adopts the management mode and operation mechanism of private colleges.Therefore,independent colleges are both the standardization of public colleges and the flexibility of private colleges,which are the organic combination of public nature and private mechanism.This article selects the independent institute for medical students in jiangxi province,A A college as A case study,literature study method,case method and operation cost accounting method of A independent college education costs,is to explore the homework cost method used in the feasibility of the independent college education cost accounting,provide can draw lessons from the experience of other universities.This paper is divided into six chapters.The first chapter is the introduction,which mainly expounds the research background,domestic and foreign research status,research contents and research methods of using activity-based costing to calculate the education cost of independent colleges.Chapter two defines the concepts of education cost,activity-based costing and independent college.The third chapter expounds the current situation of the education cost accounting of A independent college and the problems in the cost accounting,and analyzes the causes of the problems.The fourth chapter is the key part of the paper.Firstly,it analyzes the necessity and feasibility of using activity-based costing to calculate the education cost of A independent college.Secondly,according to the characteristics of A independent college,an activity-based costing method was designed to calculate its education cost,and the average student training cost of each department of the independent college in 2019 was calculated based on the financial data of A independent college in 2019.Finally,the data analysis of the average cost of each department is carried out,and some Suggestions are put forward.The fifth chapter puts forward the guarantee measures of A independent college applying activity-based costing to calculate the education cost.Chapter six summarizes the conclusions of this paper and points out the shortcomings. |
