| Issue |
E3S Web Conf.
Volume 251, 2021
2021 International Conference on Tourism, Economy and Environmental Sustainability (TEES 2021)
|
|
|---|---|---|
| Article Number | 03095 | |
| Number of page(s) | 6 | |
| Section | Research on Earth Climate and Land and Ocean Resources | |
| DOI | https://doi.org/10.1051/e3sconf/202125103095 | |
| Published online | 15 April 2021 | |
Research on the Application of Cost Accounting in Higher Education Based on Activity-based Costing——Take a Chinese Medicine University as an example
1 School of Management, Hubei University of Chinese Medicine, Wuhan 430065, China
2 College of Basic Medical Science, Hubei University of Chinese Medicine, Wuhan 430065, China
* Corresponding author: 150257076@qq.com
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.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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