Study on college cost´s calculate and charging strategy based on activity-based costing

The cost is important factor that measures the college competition ability. Checking the cost effectively, decline low cost is important measure that strengthens the college competition ability and vitalities. Making the environment in the modern under, the traditional cost method can´t check accountancy´s information of provide the exactitude for the college cost. The activity-based costing method solves the traditional cost method to check in the college expense up of hard nut to crack, strengthened the cost to check to provide the new way of thinking for college.