Application of University Education Cost Accounting base on Activity-based Costing Method——Case Study of Chongqin RZ College

Activity-based costing accounting method provided a new perspective and idea for the improvement of education accounting in private colleges and universities.In this paper,we analyzed the problems existed in the education accounting of private colleges and universities,established using the basis of Private Non-profit Organization Accounting Principles which was built on responsibilities and powers,and using average education per student as the goal and carrier of education accounting,tries to utilize the tool of activity-based costing method to final transfer from cost accounting to annual average education per student,and therefore,improve the value of information in private colleges,and then provide reference for the decision of university management team,students' families and government's supervision.