Activity-based Budgeting of Higher Education Based on Strategic Objectives
Educational cost budget is an important link in the cost management of higher education. This paper introduces the activity budgeting method to the educational cost management and proposes the steps of activity-based budgeting based on the strategic objectives of higher institutions, namely, the process of higher education is separated into several activities; the necessities of activities are analyzed according to strategic objectives; activitybased cost (ABC) drivers are analyzed; functional relationship between ABC drivers and activity cost is examined; the annual cost budget is conducted by substitution of annual ABC drivers into the function equation; based on the strategic objectives, sequencing analysis of the significance of projects is carried out to approve the priorities of key projects that are vital to the strategic development of higher institutions. The author applies such statistical methods as principal components analysis (PCA) method and regression analysis method to the activity-based budgeting (ABB) of higher institutions.
Activity budgeting Activity drivers cost budgeting Strategic objectives
GONG Haixia
Xuzhou Institute of Architectural Technology, Xuzhou, Jiangsu, P.R. China, 221116
国际会议
河南焦作
英文
259-263
2011-04-22（万方平台首次上网日期，不代表论文的发表时间）