Research On The Cost Calculation Of Higher Education Under Activity-Based Costing

In recent years,China’s education has made great progress,the scale of education is expanding.According to figures released by the Ministry of Education,China’s total investment in education was 5.3 trillion yuan in 2020,of which 1.4 trillion yuan was spent on higher education,up nearly 4 percent from last year.China’s higher education funding has been increasing to meet the growing demand for higher education while promoting the deepening of China’s education system reform.Significantly since the 19 th National Congress of the CPC,the construction of "first-class universities and first-class disciplines" has been accelerated,and China’s education and training level is constantly improving.In this process,the problem of resource allocation becomes increasingly prominent,and universities also appear the problem of resource waste and fund shortage.To enhance the transparency of financial funds,optimize the allocation of resources and control the cost reasonably,colleges and universities must optimize effective cost accounting management and do an excellent job in the cost accounting of college education and training.The government accounting reform at the current stage is taken as the opportunity to conduct cost accounting in colleges and universities,which is an imperative trend.The education cultivation cost in colleges and universities is the main content of their cost accounting,so learning from the advanced and scientific management accounting tools and methods of enterprises is meaningful and necessary.In this thesis,F University is taken as an example,the methods such as literature research,case analysis and interview research are adopted to conduct in-depth research on the cost accounting of college education cultivation according to the relevant theories of activity-based costing and the basic theory of education cultivation cost accounting.Through the combination with the features of college education cultivation costs,the design on the system framework and basic process of F University education cultivation cost accounting under the activity-based costing method is carried out,and the concrete application is made in line with the actual situation of F University.The calculation of relevant indicators of activity-based cost collection,activity-based cost distribution and education cultivation cost of F University is completed.In addition,a specific analysis on the education cultivation cost accounting results is carried out from different cultivation levels and different colleges.The guarantee measures for the implementation of the activity-based costing method in F University are put forward in view of the problems and difficulties in the application process.The research shows that the application of Activity-Based Costing in Colleges and universities is scientific in theory and feasible in practice.Through activity-based costing,colleges and universities can more accurately allocate indirect costs and reflect education and training cost information to meet the needs of their connotation construction and provide a decision-making basis for external financial information users.