ScholarLens Back to search
2013•Guanli anli yanjiu yu pinglunRequires access

The ABC Student' s Educational Cost Accounting Model of Research University : A Case Study of M University

Feng Bao-jun

Open publisher page 0 citations

Abstract

Taking the student' s educational cost accounting of M University in 2011as an example , this paper analyzes the cost accumulation and allocation with the method of Activity-based Costing , and establishes the application mechanism in accounting the average cost per student in research universities.The case analysis shows that accounting based on the ABC method can allocate the shared costs of student' s education and scientific research according to the resource drivers and activity drivers.What' s more , school expenses would be decomposed reasonably and adjusted properly , which contributes to the accuracy of cost accounting results.

About this research paper

What this paper is about

Taking the student' s educational cost accounting of M University in 2011as an example , this paper analyzes the cost accumulation and allocation with the method of Activity-based Costing , and establishes the application mechanism in accounting the average cost per student in research universities.The case analysis shows that accounting based on the ABC method can allocate the shared costs of student' s education and scientific research according to the resource drivers and activity drivers.What' s more , school expenses would be decomposed reasonably and adjusted properly , which contributes to the accuracy of cost accounting results.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Taking the student' s educational cost accounting of M University in 2011as an example , this paper analyzes the cost accumulation and allocation with the method of Activity-based Costing , and establishes the application mechanism in accounting the average cost per student in research universities.The case analysis shows that accounting based on the ABC method can allocate the shared costs of student' s education and scientific research according to the resource drivers and activity drivers.What' s more , school expenses would be decomposed reasonably and adjusted properly , which contributes to the accuracy of cost accounting results.

Key concepts: Activity-based costing, Cost accounting, Accounting, Cost–volume–profit analysis, Cost allocation, Management accounting, Resource allocation, Throughput accounting

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
The ABC Student' s Educational Cost Accounting Model of Research University : A Case Study of M University — Research Paper | ScholarLens