Analysis of the Improvement Path of Cost Control Efficiency Based on ABC Model in Financial Informationization System of Colleges and Universities

Abstract

Abstract This paper assembles the general accounting procedures of the operation cost method and analyzes the applicability of using the ABC model for college education cost accounting based on the shortcomings of traditional cost control accounting methods. Combined with the foundation of financial informatization construction in colleges and universities and the advantages of joint BP neural network algorithm, it designs and forms the accounting system of education cost in colleges and universities based on the ABC model and formulates the accounting process of education cost in colleges and universities. Clarify the motivation for the resource, summarize the operational costs, calculate the rate of motivation, and allocate the education costs to obtain the per capita education training cost. According to the traditional cost control accounting way to get the education cost of each college, compare the cost control results of the two cost accounting methods, analyze and verify the applicability of the ABC model to the efficiency of college education cost control. Using the two accounting methods to account for the cost of education in the College of Arts, respectively, 303,274,000 yuan and 253,859,000 yuan, there is a significant difference between the two. The traditional costing method of accounting results are relatively large, which may lead to the results of the average per capita cost of education being inflated, and the use of the ABC model and neural network for college costing is more in line with the reality of the development of college education.