Research on the Application of Cost Accounting in Higher Education Based on Activity-based Costing - - Take a Chinese Medicine University as an example

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.