Research On Education Cost Calculation For H University

The "14th five year plan" clearly expounds the construction objectives of the connotation development of higher education,and emphasizes that the national level needs to promote the effective improvement of the quality of educational cost accounting through measures such as the improvement of capital investment,the improvement of use efficiency and the optimization of resource allocation.In 2019,the Ministry of finance put forward relevant documents for the cost accounting norms of colleges and universities,comprehensively explained the definition and measurement of accounting costs,put forward the significance of accounting standardization,and provided certain implementation guidelines for the construction of university cost accounting system.In 2021,the Ministry of finance again issued the specific guidelines for cost accounting of administrative institutions-public hospitals,so the cost accounting of higher education will become inevitable.Taking the reform of the government accounting system as an opportunity,the key to the implementation of higher education cost accounting lies in the selection of appropriate methods.Under the development trend of diversified education models,the composition of higher education costs is becoming more and more complex,covering teaching activities,scientific research activities,other auxiliary teaching and other activities,which will make the indirect cost account for a huge share in the education cost,and the activity-based costing method can improve the rationality of the allocation and attribution of indirect costs,So as to improve the information quality of accounting.Taking H University as an example,this paper uses activity-based costing to analyze the accounting of the University’s education cost.Combined with various domestic policy guidelines,understand the requirements of policy level for higher education cost accounting,and take this as the research background;Sort out and analyze the relevant research literature at home and abroad,clarify the research ideas of this paper,and establish the basic framework of the research,in order to innovate on the research results of previous scholars.At the same time,it defines the relevant concepts and theories such as "higher education cost" and "activity-based cost",and lays the theoretical foundation and practical guide of the full text according to the requirements of a series of guidelines issued by the Ministry of finance.Then,taking H University as an example,this paper introduces the basic situation of H University,analyzes the current situation of cost accounting,summarizes and sorts out the problems in the cost accounting of H University,and then explores the necessity and feasibility of introducing activity-based costing to calculate education cost in H University in combination with the requirements of relevant documents such as government accounting system.Then,a targeted activity-based costing method is formed and applied in the education cost accounting of H University to carry out accounting analysis from the aspects of accounting object,cycle,project,activity center,cost driver,process and so on.Compare the difference between the education cost and the average cost,then discuss the problems in the process of activity-based costing,and put forward the solutions.Finally,it summarizes the research contents and shortcomings,and puts forward the prospect of future research on this basis.The research results of this paper show that the introduction of Activity-Based Costing in this school has strong adaptability.Fully combine the accounting process with the operation and management system of colleges and universities,follow the principle of cost-effectiveness,enable college managers to master more comprehensive high-quality cost information,control costs,improve performance,optimize resource allocation,improve teaching quality and scientific research quality,and contribute to the construction of "double first-class" universities.This paper can also provide reference for the same type of colleges and universities to carry out educational cost accounting in the new era.