Abstract
Under the strategic layout of building world-class universities and first-class disciplines, the improvement of the quality requirements of graduates makes the input standard of higher education, namely the increase of education cost, attract wide attention. In this paper, taking the training cost of a Chinese medicine university as the implementation object, activity-based costing method is applied to the education cost accounting of the secondary college of this university, and the results are compared with the traditional cost accounting method, so as to analyze the adaptability and application value of activity-based costing method applied to the education cost of colleges and universities.
Highlights
2.1 Concepts related to the cost of college education The concept of "education cost" was first put forward by the American educational economics theory, which came into being in the late 1950s and early 1960s
The narrow sense of education cost is based on the accounting perspective, which refers to the sum of the expenses paid by the school for cultivating students
3.4 Determine the motivation of the activity The assignment rate of activity drivers is calculated according to certain standards, and the cost consumption activities are collected into the object of cost accounting
Summary
As the "product" of higher education-students, namely the training object, all kinds of resource consumption in the process of training constitute the education cost. If we do not pay attention to the input and output of education, it will lead to the waste of financial expenditure and fail to benefit more young people with excellent higher education resources. Cost accounting and management of higher education are of vital importance to maximize the use of precious university resources
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