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Researches on Cost Calculation of University Education Based on Activity-Based Costing

Author: ZhouYanYan
Tutor: XuFengXia
School: Ocean University of China
Course: Accounting
Keywords: Costing Cost of Higher Education Cost accounting system
CLC: G647
Type: Master's thesis
Year: 2008
Downloads: 492
Quote: 5
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Abstract

Since reform and opening, with the socialist market economic system, the gradual establishment of institutions of higher learning from the past simple teaching, research, and gradually transformed into teaching, research, technology development, consulting services and production activities simultaneously, for the community to become self- school career corporate units. As schools seeking to develop their own internal requirements and the relative shortage of resources contradictions, prompting growing emphasis school funding universities overall planning and utilization. Equal times in the training of senior professionals under the premise of the use of more advanced ways to strengthen cost accounting costing as much as possible to control and reduce the cost of education, improve operating efficiency, enhance competitiveness, university administrators to become an inherent requirement. In this paper, advanced costing methods - Costing Costing for higher education for university administrators to provide accurate and relevant cost information. Firstly, from a background of higher education cost accounting, cost accounting analysis of university urgency urgent need for an advanced costing methodology for managers to provide decision-relevant information. Secondly, introduced the constructed cost accounting system of higher education in all parts, including the basis of accounting, accounting scope, accounting methods and reports design and analysis. This paper focuses on activity-based costing in higher education costing application. First through the traditional cost and operating cost comparison analysis reveals that the use of higher education costing and feasibility of operating cost advantages. Secondly, universities provide educational services that occur during operation of the various activities division and Motivation for the college conduct operations according to their division and Motivation to provide theoretical guidance. Again, in order to enable the effective use of university activity-based costing, cost accounting for the higher education operating costs associated with setting up accounts, the real cost of the job cost accounting system used in colleges and universities. Finally, the use of specific cases illustrate costing accounting process for the college education using activity-based costing costing guidance. Since the implementation of activity-based costing accounting college education costs need to have the support of the relevant system, the paper finally designed a college education cost accounting system framework to guide the university according to their own situation to develop an appropriate cost accounting system. In this paper, the use of standardized analytical methods, the results have been carried out on induction, deduction, form their own theoretical system; accounting and economics from the perspective of research on this issue both a qualitative description and analysis, and the use of case studies results of theoretical studies illustrate how the method used in accounting practices. Innovation of this paper lies in the interpretation of the system of higher education costs, according to the cost of higher education as defined determine the scope of the accounting of the cost of higher education; determine the scope of the accounts on the basis of providing educational services for university activities occurred during the various activities conduct operations division, and set the relevant accounting accounting entries; design of a cost accounting system to guide universities to develop a framework. Costing is currently the most advanced method of cost, to provide information for the use of the value is obvious, although the implementation of activity-based costing is not easy, but with the advanced management methods enterprises use activity-based costing is universally implemented. College is no exception, this study can be seen through the college bound costing using activity-based costing, only this article for the future implementation of activity-based costing universities provide some reference and reference.

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