Research On The Application Of Activity Based Costing In College Education Cost Accounting

Since the "13th Five-Year Plan",the state has attached great importance to the development of education,continuously deepened the reform of education system,which has improved the quality of education development in China.Education not only promoted the development of China’s economy and society,but also helped China eliminate poverty.With the increasing popularity of higher education year by year,the number of students and the scale of running schools continue to expand,the government financial investment is lacking in educational resources as it fails to meet the development needs of universities.In order to make up for the insufficient development of colleges and universities caused by the lack of financial funds,the Ministry of finance has issued a number of guidelines for cost accounting of public institutions,clearly requiring colleges and universities to strengthen the level of cost accounting.However,due to the excessive dependence on financial subsidies and the lack of supervision by government departments,colleges and universities do not pay attention to cost accounting,and the traditional cost accounting methods used in the past are relatively rough,It can not truly,comprehensively and accurately reflect the cost information of colleges and universities,and then can not meet the requirements of government departments,colleges and universities and other information users.Therefore,the most concerned problem of universities is how to scientifically and rationally improve the education cost accounting,optimize the allocation of resources,and improve the efficiency of the use of financial funds.Therefore,in this study,we tried to introduce activity-based costing to improve the costing of higher education.In this paper,based on learning from the results of related theoretical research at home and abroad,and based on practical experience in the maturation of active cost utilization of some manufacturing companies,the current state of cost accounting at Chinese universities was researched in depth,It turns out that there are some problems in universities,such as high-value accounting and weak recognition of cost accounting.Then,we will introduce an activity-based costing method that replaces the traditional costing method,Taking A university as an example,the total cost of education and the average students training cost of were calculated from the viewpoint of practical application by combining with the cost calculation characteristics.Next step,we compared and analyzed the results of traditional cost accounting,and made recommendations for improving education cost accounting based on the results of case analysis of university education costs.In this paper,we described the prospects for future cost accounting.Finally,the entire paper was summarized and the limitations of this study were pointed out.Through the research of this paper,we hope to provide effective reference for a university to improve the cost accounting work,and expect to promote the activity-based costing of education cost to other universities,promote universities to strengthen cost management,so as to optimize the allocation of educational resources,improve the efficiency of the use of financial funds,and realize the sustainable development of universities.