Abstract: With the deepening reform of local colleges and universities,it has become an important task to strengthen the financial management of school,optimize the allocation and utilization the educational funds, and it is an important task to select scientific education cost accounting.The paper starts from the current situation of educational cost accounting methods in local agricultural colleges and universities, and combining the characteristics of activity-based costing to analyze the advantages of ABC in education cost accounting.From the practical point of view, taking H university as an example to discuss the framework and operation process of the ABC system in agricultural colleges and universities, making some suggestions on the application of the ABC system to calculate the cost of education.