Research On Cost Accounting Of Online Education Enterprises Based On Activity-Based Costing

With the development of digitalization and intellectualization,the business mode of the education industry has also ushered in subversive breakthroughs and innovations.The online education industry that relies on the Internet has become the focus of public attention.The business model of online education has gradually become the mainstream mode of education guidance in China,and more and more entrepreneurs are pouring into the online education industry.In the increasingly fierce market competition environment,enterprises need to take effective cost management measures to improve enterprise efficiency and obtain sustainable competitive advantages.However,at present,the leaders of most online education enterprises have weak cost management awareness and cannot obtain accurate and effective cost information through scientific cost control.Compared with the traditional costing,activity-based costing is a more accurate cost calculation method.However,it is mostly used in the cost accounting of the manufacturing industry,and its application in other industries is still scarce.Based on this,this thesis applies activity-based costing to online education enterprises to improve their operating efficiency and provide suggestions and reference for the same industry and the same type of enterprises.This thesis combines theoretical analysis with case analysis,and on the basis of clarifying the concept,principle,process and application of activity-based costing,selects Y online education enterprise as a typical case to analyze the application of activity-based costing.Through interviews and data collection,this thesis confirms the organizational structure,business process and current cost accounting method of Y,and puts forward such problems as unreasonable current cost sharing and insufficient cost information,and demonstrates the necessity and feasibility of applying activity-based costing in Y.Then,according to the characteristics of Y,the activity and activity center are divided,and the appropriate resource drivers and cost drivers are found,and a reasonable activity-based costing system is constructed.Through data calculation,the cost information difference calculated by the traditional costing and the activity-based costing is compared,highlighting the advantages of the activity-based costing.Finally,the thesis puts forward some effective solutions to the possible obstacles in the implementation of activity-based costing.The main conclusions of this thesis include:(1)activity-based costing can be applied not only to traditional manufacturing enterprises,but also to the new industry of online education;(2)when using activity-based costing,enterprises can find the source of cost and realize effective cost control;(3)activity-based costing can provide enterprises with accurate profitability information,help them find value-added business,reshape the existing business chain,and provide effective support for enterprise decision-making.