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2013•Journal of Dalian UniversityRequires access

An Analysis on the Accounting System of University Educational Costs with the New University Accounting System

Liping Yu

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Abstract

The new University Accounting System(Draft) encourages us to adopt the information of accrualbased accounting which increases the reliability and timeliness of the accounting information.According to the uniqueness of cost accounting in higher education and the advantages of the Activity-based Costing method,this paper suggests that the Activity-based Costing should adopt the new University Accounting System to conduct a reliable calculation and management model for the cost of education.

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What this paper is about

The new University Accounting System(Draft) encourages us to adopt the information of accrualbased accounting which increases the reliability and timeliness of the accounting information.According to the uniqueness of cost accounting in higher education and the advantages of the Activity-based Costing method,this paper suggests that the Activity-based Costing should adopt the new University Accounting System to conduct a reliable calculation and management model for the cost of education.

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Available abstract

The new University Accounting System(Draft) encourages us to adopt the information of accrualbased accounting which increases the reliability and timeliness of the accounting information.According to the uniqueness of cost accounting in higher education and the advantages of the Activity-based Costing method,this paper suggests that the Activity-based Costing should adopt the new University Accounting System to conduct a reliable calculation and management model for the cost of education.

Key concepts: Cost accounting, Activity-based costing, Management accounting, Accounting, Accounting information system, Throughput accounting, Cost–volume–profit analysis, Project accounting

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