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

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.