Research on University Education Cost Accounting Under the Background of Big Data

Based on the Perspective of the Operation Cost Method

DOI

10.2991/978-94-6463-192-0_83How to use a DOI?

Keywords

Big data; Education Cost; Operation Cost Method

Abstract

With the development of digital technology and artificial intelligence, the era of big data has arrived. In the background of big data, data is highly shared and integrated, which provides a guarantee for using the operation cost method to accurately calculate the cost of university education. Taking S university as an example, this paper first analyzes the feasibility of accounting of education cost in universities under the background of big data, and then the process of using operation cost method is constructed.Finally, relevant suggestions are put forward from the two aspects of improving the professional level of accountant and strengthening the information construction to ensure the smooth implementation of the operation cost method under the background of big data.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Huiyun Zhang
PY  - 2023
DA  - 2023/07/04
TI  - Research on University Education Cost Accounting Under the Background of Big Data
BT  - Proceedings of the 2023 2nd International Conference on Educational Innovation and Multimedia Technology (EIMT 2023)
PB  - Atlantis Press
SP  - 637
EP  - 644
SN  - 2667-128X
UR  - https://doi.org/10.2991/978-94-6463-192-0_83
DO  - 10.2991/978-94-6463-192-0_83
ID  - Zhang2023
ER  -