Big Data-based Cost Accounting System for Universities under Governmental Accounting System: A Case Study

The comprehensive promotion of the government accounting system in China's colleges and universities has laid a systematic foundation for cost accounting in colleges and universities. The widespread use of big data in finance provides ideas for this paper. This paper takes University B in China as an example, analyzes the difficulties faced by their data collection, and proposes that the construction of a cost accounting system needs to first clarify the cost object, scope and other elements. Drawing on the idea of big data, we design the data center and application system of cost accounting for University B. We hope to build a cost accounting system for other universities.