Abstract
In recent years, the competition among universities has become more and more fierce, and major changes have taken place in the operating environment of universities. By analyzing the problems and causes of internal cost accounting in universities, an internal cost accounting model based on activity-based costing has been established, and cost accounting has been defined. To determine the cost driver rate and operating costs, ensure that the internal cost accounting results of universities can accurately reflect the educational costs of universities, enhance the value-added ability of educational resources and the awareness of cost control in universities, and aim to continuously reduce the internal costs of universities.
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Zhang, Lm. (2021). Research on Internal Cost Accounting and Control of Education System Based on Activity Based Costing. In: Fu, W., Liu, S., Dai, J. (eds) e-Learning, e-Education, and Online Training. eLEOT 2021. Lecture Notes of the Institute for Computer Sciences, Social Informatics and Telecommunications Engineering, vol 389. Springer, Cham. https://doi.org/10.1007/978-3-030-84383-0_5
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DOI: https://doi.org/10.1007/978-3-030-84383-0_5
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