The Application of Activity-Based Costing in the Construction of the First-Class Major

DOI

10.2991/assehr.k.200331.097How to use a DOI?

Keywords

Activity-Based Costing, first-class major, resource, cost driver

Abstract

The advantages of Activity-Based Costing (ABC) include promoting the basic budget of activities and improving the management of activities, process and activity chain (value chain). The construction of the first-class major and first -class university in China’s institutions of higher learning is the expansion of the activities of improving quality and increasing efficiency in the non-enterprise sector. Previous studies show that when applied to the universities, the ABC method is conducive to controlling the educational cost. Starting from the construction of first-class major, by setting up first-class teaching centre, the first-class scientific research center and the first-class practice environment, the application of the ABC method can be executed, through which the non-value-added part can be eliminated in the construction of the first- class major in order to improve the management of the value chain in the construction of the first -class major and first-class university.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rong ZHANG
AU  - Jian-li LI
PY  - 2020
DA  - 2020/04/02
TI  - The Application of Activity-Based Costing in the Construction of the First-Class Major
BT  - Proceedings of the 5th International Conference on Social Sciences and Economic Development (ICSSED 2020)
PB  - Atlantis Press
SP  - 465
EP  - 467
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200331.097
DO  - 10.2991/assehr.k.200331.097
ID  - ZHANG2020
ER  -