Discussion On The Secondary Vocational Education Cost Accounting Based On The ABC

The tradition thinking that the education has been considered as a consuming and welfare industry and the school as non-profit organization for a long time makes our education institutions have no motivation to improve the utilization of the education resource and are lack of the external pressure for promoting the efficiency of operating the school. With the changing recognition of the education by the people, some tertiary schools have started to conduct the exploring and researching of the education cost management and also have achieved a lot. But as for the secondary vocational education schools who are responsible for fostering skillful personnel, they have no any research on education cost, so it is very hard for them to do reform. It is quite necessary to do research on the education cost related to secondary vocational education institutions due to shortage of funding, lower utilizing of education resource.This dissertation not only introduces the knowledge of the operation cost ideology but also forms an operation cost accounting system based on this ideology. Aiming at the specific and realist situation of the secondary vocational school, several resource program including enrollment expense, teacher expense, teaching and learning service fee and logistics fee has been induced, then three operation cost bank have been established, that is inclusive of the enrollment cost, teaching and learning cost and logistics operation cost. The operation chain "school resource - operation bank -professional cost" has been developed according to the flow of producing the special product -students. Based on the cost of teaching delivery hours and the students' numbers, the individual professional cost has been induced. The professional cost calculated has set up the reasonable reference evidence for the school cost management, charge standard development and appropriate utilization of the education resource. It also provides an effective discussion and research value of the cost accounting and control for all the administrative organizations like schools in the future time.