Research On The Application Of Activity-Based Costing In Colleges And Universities

With the expansion of the demand for higher education,the scale and enrollment of colleges and universities are expanding rapidly,and the financial pressure of the government in higher education also increases rapidly.However,a large number of studies show that the average cost of higher education in China is far higher than that of developed countries,the utilization rate of educational resources is low,and the management level of educational resources is still low.Based on the theories of modern cost management,activity-based costing and educational cost sharing,this paper adopts the methods of literature research,qualitative and quantitative analysis,case study and so on.On the basis of fully drawing on the application research of Activity-Based Costing in college education cost and the research results of educational cost management,this paper combines with ordinary colleges and universities According to the characteristics of activity and resource consumption,the paper designs the education cost management scheme in Colleges and universities,hoping to provide data support and practical reference for solving the problems of inaccurate education cost information,unable to provide relevant information of education cost management,low efficiency of resource allocation and insufficient compensation of education cost,etc.in order to achieve optimization Education cost management in Colleges and universities aims to promote the healthy development of colleges and universities.The specific research results include:This paper creatively constructs the cost accounting system of higher education based on activity-based costing.Taking H University as an example,combined with the characteristics of activity-based activities and resource consumption in Colleges and universities,this paper makes targeted improvement on the application of Activity-Based Costing in college education cost management,and creatively proposes the idea of partial application of Activity-Based Costing in resource cost collection and step-by-step application of activity-based costing method in resource cost collection,so as to improve the cost distribution and the use of related assets At the same time,it reduces the difficulty of using cost drivers and lays a good foundation for the cost management of follow-up education.Targeted design based on the activity-based costing of higher education cost management program.On the basis of adopting the above-mentioned activity-based costing method,this paper not only calculates the average training cost of each college,but also obtains the utilization rate,idle rate,use cost,idle cost and unit cost of various activity drivers in the process of accounting,which provides effective support for colleges and universities to improve the level of internal cost management.It provides the data support for the decision-making of differentiated Tuition Pricing.Under the traditional cost accounting method,some majors with higher training costs are hidden in the average cost of the whole school.Due to the restriction of the Ministry of education that the charging standard should not be higher than 25% of the cost,colleges and universities can not get compensation through tuition fees,which leads to the transfer of the cost pressure of such majors to other majors,making the limited educational resources more and more unbalanced.The accounting scheme in this paper not only reveals such problems,but also provides data support for specific pricing decisions.