Research On The Education Cost Accounting Of The Vocational College

Education cost is important information that the school manager, investor, government, student's family and social concern about. It is the standard that governments establish school fees and allot the public finance education funds according to. It is the importance standard that the schools strengthens management and exalt the efficiency using of education resource. Therefore, they want to carry on the analysis and researches about the related concept of the educate cost. The senior high technical college education cost is the educational resources waste that the senior high technical college provides technical education service. In opposition to common and high school, the senior high technical college develops technical students; its equipments devote and change very quickly. The diversification of the budget for running a school source and the operation funds request the school to carry on cost's calculation to the related budget usage, to investigate the cooperation economic performance. Educational cost calculation is the valid path that the senior high technical colleges strengthen the management and use of resources and raise the learning performance. It is inevitable trend that the seniors high technical college reform accounting system and reflect educate economic information accurately. It is also inevitable request of the senior high technical college oneself development and the intercollegiate competition. But the education school is the whole sum appropriation unit for long time, there are no cost conceptions and the accounting system of the school also did not make the request. Therefore, the senior high technical college practices to educational cost calculation necessarily. This text take current college accounting system and the business enterprise accounting systems as the foundation, combining the research result of the people to the cost and educational cost, discriminate between common high college and the senior high technical college, take the occupation post as the direction, with the occupation technique ability for the characteristics. They draw lessons from the business enterprise cost calculation, set up the senior high technical education cost calculation system.This text is total to be divided into four. Chapter 1 is elaborating the background and meanings of the senior high technical college education cost calculation, introduces the main contents, method and technique route of the research. Chapter 2 carry on to induce to educates the present domestic and international relevant cost research, emphasize to educate the related foundational concept of the senior high technical education cost, carry on the theories analysis and comparison to the common college and elaborates the concept and characteristics of the senior high technical college. Chapter 3 inquiries into the, object, period and general principles of educational cost calculation of the senior high technical college.Chapter 4 put forward systematically single track procedure and methods of the senior high technical college education cost calculation. It includes the constitution of educational cost item and the accounting title, the cost gathering and assignment, and problems such as the accounting processing and statement etc.The text designs education cost item of the senior high technical college in single track. This is the creative place of the text that differs from the common and high school. The science researches of the senior high technical college expend little. They need teachers with practice the technical ability. The text put forward the science research expenditure not accounting into the education cost. The senior high technical college is merged with a lot of old workers' universities, the skill schools and the occupation college. Some are lately established. For the sake of the easy comparison of accountancy's information, the retiree expenses are also does not account into the education cost. The senior high technical education develops application students that who can satisfy the occupation post and are well operation trained. The teacher of the senior high technical college wants to go to the business enterprise to study three months every two years, in order to carry on the practices training to the student. The text put forward that the wages of the teacher is related with the student development of senior high technical, they should account into the education cost. In addition, the text still point out that the transferring expenditure such as the student scholarship also should account into the education cost.Because the expenditure is related to the development of the student. Drawing lessons from the industry business enterprise mature cost calculation experience and according to the relation between various expenses and the education cost of the senior high technical college, they design" direct education cost"," the indirectly education cost"," administrative expense" etc. accounting title, further inquiries into the accounting process and the statement constitution of the senior high technical college, set up the education cost calculation system of the senior high technical college.