Application of Activity-Based Costing in Education Cost Accounting of Private Colleges and Universities in China
Abstract
The rise and development of private colleges and universities meet people’s needs for educational choice. Using activity-based costing to calculate the educational cost of private colleges and universities is helpful to rationally allocate educational resources, improve the educational quality and benefi t of private colleges and universities, and ensure the sustained and healthy development of private colleges and universities in China.
Keywords
Private universities; Activity-based costing; Education cost; Homework
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[1] Zhang Guohua, Li Qiang, Bo Han. Costing and management system construction of higher education based on activity-based costing, Friends of Accounting [J], 2007(15).
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DOI: http://dx.doi.org/10.18686/ahe.v7i7.7550
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