Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing

Jianfei Leng; Xuebing Rong; Chengyu Wang

doi:doi:10.11648/j.ijafrm.20220702.11

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Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing

Jianfei Leng, Xuebing Rong, Chengyu Wang

Published in International Journal of Accounting, Finance and Risk Management (Volume 7, Issue 2)

Received: 29 March 2022 Accepted: 6 April 2022 Published: 8 April 2022

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Abstract

According to the traditional management of campus activities for undergraduate students, lacking of the in-process and post-process evaluation feedback standard, which causes many problems, especial for the campus activities' application, organization and implementation. With the help of these unique advantages of Activity-Based Costing (ABC) in the field of direct and indirect cost accounting, taking the campus activities of students in Chinese colleges and universities as the research object, ABC is applied to the specific way of allocating overhead costs based on “campus activities” that actually contribute to overhead costs, such as the campus activities' organization and application, bidding and its evaluation, risk identification and control, mid-term inspection, and post-process evaluation. All these scientific, simple procedures and concrete measures, establishing a new mode of campus activities management and a new method of the performance evaluation to the completed campus activity. Taking an official campus activity held by a certain university as an example, its summer social practice program, the process management and third-party assessment results show the activity-based costing method can provide theoretical support and technical guidance for policy making and scientific management of related campus activities. Furthermore, it is expected to be used in project management of some other related industries.

Published in	International Journal of Accounting, Finance and Risk Management (Volume 7, Issue 2)
DOI	10.11648/j.ijafrm.20220702.11
Page(s)	34-39
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2022. Published by Science Publishing Group

Keywords

Campus Activity Management, Performance Evaluation, Activity Based Costing, Higher Education Institute

References

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[5]	Shaw, A., Capetola, T., Lawson, J. T., Henderson-Wilson, C. and Murphy, B. (2018). The cost of sustainability in higher education: staff and student views of a campus food culture, International Journal of Sustainability in Higher Education, 19 (2), 376-392. https://doi.org/10.1108/IJSHE-12-2016-0225
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[7]	Strachan, S. M., Marshall, S., Murray, P., Coyle, E. J. and Sonnenberg-Klein, J. (2019). Using Vertically Integrated Projects to embed research-based education for sustainable development in undergraduate curricula, International Journal of Sustainability in Higher Education, 20 (8), 1313-1328. https://doi.org/10.1108/IJSHE-10-2018-0198
[8]	Will Kenton, & Janet Berry-Johnson. (2022). Activity-Based Costing (ABC), Updated March 25, 2022, Accessed with https://www.investopedia.com/terms/a/abc.asp
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APA Style

Jianfei Leng, Xuebing Rong, Chengyu Wang. (2022). Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing. International Journal of Accounting, Finance and Risk Management, 7(2), 34-39. https://doi.org/10.11648/j.ijafrm.20220702.11

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ACS Style

Jianfei Leng; Xuebing Rong; Chengyu Wang. Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing. Int. J. Account. Finance Risk Manag. 2022, 7(2), 34-39. doi: 10.11648/j.ijafrm.20220702.11

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AMA Style

Jianfei Leng, Xuebing Rong, Chengyu Wang. Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing. Int J Account Finance Risk Manag. 2022;7(2):34-39. doi: 10.11648/j.ijafrm.20220702.11

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@article{10.11648/j.ijafrm.20220702.11,
  author = {Jianfei Leng and Xuebing Rong and Chengyu Wang},
  title = {Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {7},
  number = {2},
  pages = {34-39},
  doi = {10.11648/j.ijafrm.20220702.11},
  url = {https://doi.org/10.11648/j.ijafrm.20220702.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20220702.11},
  abstract = {According to the traditional management of campus activities for undergraduate students, lacking of the in-process and post-process evaluation feedback standard, which causes many problems, especial for the campus activities' application, organization and implementation. With the help of these unique advantages of Activity-Based Costing (ABC) in the field of direct and indirect cost accounting, taking the campus activities of students in Chinese colleges and universities as the research object, ABC is applied to the specific way of allocating overhead costs based on “campus activities” that actually contribute to overhead costs, such as the campus activities' organization and application, bidding and its evaluation, risk identification and control, mid-term inspection, and post-process evaluation. All these scientific, simple procedures and concrete measures, establishing a new mode of campus activities management and a new method of the performance evaluation to the completed campus activity. Taking an official campus activity held by a certain university as an example, its summer social practice program, the process management and third-party assessment results show the activity-based costing method can provide theoretical support and technical guidance for policy making and scientific management of related campus activities. Furthermore, it is expected to be used in project management of some other related industries.},
 year = {2022}
}

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TY  - JOUR
T1  - Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing
AU  - Jianfei Leng
AU  - Xuebing Rong
AU  - Chengyu Wang
Y1  - 2022/04/08
PY  - 2022
N1  - https://doi.org/10.11648/j.ijafrm.20220702.11
DO  - 10.11648/j.ijafrm.20220702.11
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 34
EP  - 39
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20220702.11
AB  - According to the traditional management of campus activities for undergraduate students, lacking of the in-process and post-process evaluation feedback standard, which causes many problems, especial for the campus activities' application, organization and implementation. With the help of these unique advantages of Activity-Based Costing (ABC) in the field of direct and indirect cost accounting, taking the campus activities of students in Chinese colleges and universities as the research object, ABC is applied to the specific way of allocating overhead costs based on “campus activities” that actually contribute to overhead costs, such as the campus activities' organization and application, bidding and its evaluation, risk identification and control, mid-term inspection, and post-process evaluation. All these scientific, simple procedures and concrete measures, establishing a new mode of campus activities management and a new method of the performance evaluation to the completed campus activity. Taking an official campus activity held by a certain university as an example, its summer social practice program, the process management and third-party assessment results show the activity-based costing method can provide theoretical support and technical guidance for policy making and scientific management of related campus activities. Furthermore, it is expected to be used in project management of some other related industries.
VL  - 7
IS  - 2
ER  -

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Author Information

Jianfei Leng

Institute of Finance, Zhengzhou Institute of Finance and Economics, Zhengzhou, P. R. of China
Xuebing Rong

Institute of Finance, Zhengzhou Institute of Finance and Economics, Zhengzhou, P. R. of China
Chengyu Wang

Institute of Finance, Zhengzhou Institute of Finance and Economics, Zhengzhou, P. R. of China

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Plain Text BibTeX RIS

APA Style

Jianfei Leng, Xuebing Rong, Chengyu Wang. (2022). Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing. International Journal of Accounting, Finance and Risk Management, 7(2), 34-39. https://doi.org/10.11648/j.ijafrm.20220702.11

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ACS Style

Jianfei Leng; Xuebing Rong; Chengyu Wang. Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing. Int. J. Account. Finance Risk Manag. 2022, 7(2), 34-39. doi: 10.11648/j.ijafrm.20220702.11

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AMA Style

Jianfei Leng, Xuebing Rong, Chengyu Wang. Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing. Int J Account Finance Risk Manag. 2022;7(2):34-39. doi: 10.11648/j.ijafrm.20220702.11

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@article{10.11648/j.ijafrm.20220702.11,
  author = {Jianfei Leng and Xuebing Rong and Chengyu Wang},
  title = {Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {7},
  number = {2},
  pages = {34-39},
  doi = {10.11648/j.ijafrm.20220702.11},
  url = {https://doi.org/10.11648/j.ijafrm.20220702.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20220702.11},
  abstract = {According to the traditional management of campus activities for undergraduate students, lacking of the in-process and post-process evaluation feedback standard, which causes many problems, especial for the campus activities' application, organization and implementation. With the help of these unique advantages of Activity-Based Costing (ABC) in the field of direct and indirect cost accounting, taking the campus activities of students in Chinese colleges and universities as the research object, ABC is applied to the specific way of allocating overhead costs based on “campus activities” that actually contribute to overhead costs, such as the campus activities' organization and application, bidding and its evaluation, risk identification and control, mid-term inspection, and post-process evaluation. All these scientific, simple procedures and concrete measures, establishing a new mode of campus activities management and a new method of the performance evaluation to the completed campus activity. Taking an official campus activity held by a certain university as an example, its summer social practice program, the process management and third-party assessment results show the activity-based costing method can provide theoretical support and technical guidance for policy making and scientific management of related campus activities. Furthermore, it is expected to be used in project management of some other related industries.},
 year = {2022}
}

Copy | Download

TY  - JOUR
T1  - Campus Activity Management Mode and Its Performance Evaluation Based on Activity-Based Costing
AU  - Jianfei Leng
AU  - Xuebing Rong
AU  - Chengyu Wang
Y1  - 2022/04/08
PY  - 2022
N1  - https://doi.org/10.11648/j.ijafrm.20220702.11
DO  - 10.11648/j.ijafrm.20220702.11
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 34
EP  - 39
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20220702.11
AB  - According to the traditional management of campus activities for undergraduate students, lacking of the in-process and post-process evaluation feedback standard, which causes many problems, especial for the campus activities' application, organization and implementation. With the help of these unique advantages of Activity-Based Costing (ABC) in the field of direct and indirect cost accounting, taking the campus activities of students in Chinese colleges and universities as the research object, ABC is applied to the specific way of allocating overhead costs based on “campus activities” that actually contribute to overhead costs, such as the campus activities' organization and application, bidding and its evaluation, risk identification and control, mid-term inspection, and post-process evaluation. All these scientific, simple procedures and concrete measures, establishing a new mode of campus activities management and a new method of the performance evaluation to the completed campus activity. Taking an official campus activity held by a certain university as an example, its summer social practice program, the process management and third-party assessment results show the activity-based costing method can provide theoretical support and technical guidance for policy making and scientific management of related campus activities. Furthermore, it is expected to be used in project management of some other related industries.
VL  - 7
IS  - 2
ER  -

Copy | Download