Research On The Cost Accounting Of Average Training Of J College Students Based On Activity-based Costing

China issued the Financial Rules of Public Institutions in 2022,which clearly stipulates the cost accounting of public institutions,and requires public institutions and units to strengthen economic accounting in management and take cost accounting in combination with business development.Under the provisions of the new system,the construction and development of colleges and universities in China have ushered in new opportunities.In the development of colleges and universities in China,we should actively seize the opportunities and realize the optimal allocation of resources in colleges and universities through cost accounting in the context of limited resource supply.In cost accounting,activity-based costing(ABC costing)is the most commonly used cost accounting method.Using ABC costing can accurately calculate direct costs.At the same time,this method takes indirect costs as the cost of consuming activities,which can further expand the scope of cost accounting and obtain more accurate costs.Colleges and universities will generate large indirect costs in the process of development.Therefore,the application of ABC cost method has great advantages for the cost accounting of colleges and universities.It can reasonably allocate the indirect costs of colleges and universities,and calculate the resources consumed by different colleges and departments in the process of running schools,which can effectively improve the transparency of the costs of colleges and universities and provide a basis for the allocation of resources of colleges and universities.In the research,this paper studies the problem of the cost accounting of the average training of J College students,analyzes the cost accounting of the average training of J College students through field survey,compares and analyzes the effect of traditional cost accounting method and ABC cost method in cost accounting,and concludes that the cost accounting of the average training of J College students is more accurate and advanced through calculation and analysis,and the main advantage is that the accounting is accurate and reliable,The calculation results provide great value for the allocation of resources in colleges and universities.The research results show that ABC cost method has certain advantages in the cost accounting of colleges and universities.The purpose of this paper is to analyze the accuracy of ABC cost method in cost accounting of colleges and universities through the research on the cost accounting of average student training of J College,and to provide certain support for colleges and universities to adopt ABC cost method in cost accounting through the analysis of the effect of ABC activity-based costing method.At the same time,through the analysis and research of this paper,it provides the basis for the pricing of higher education projects in China and provides reference for the cost accounting of higher education in China..