Study On Problem Of W Vocational Colleges Education Cost Accounting And Its Strategies

People consider education as consumption, welfare and school as a non-profit organization for a long time. This traditional thinking not only makes our educational departments and schools not have motivation to improve efficiency of resource use, but also lack external pressure. With the constant breakthroughs in understanding of education, some universities have started study on cost management of education theory and exploration on its practice and made considerable achievements, but cost accounting research and exploration have almost no trace to be found for higher vocational colleges which commit to training skilled personnel, Reform is difficult. Market economy is characterized by survival of the fittest and the allocation of resources is characterized by supporting the strong. At the same time, lack of educational resources conflicts with the waste of resources. Because of these factors the development of higher vocational education faces serious challenges. Cost accounting is important to survival and development of higher vocational colleges. Therefore, it is necessary and urgent to study and discuss cost of higher vocational colleges meticulous accounting and analysis.Since the establishment of school, cost awareness is not strong in W vocational colleges which have no mature cost accounting methods of education and use rough estimating methods to calculate education cost. Influenced by the current competitive environment, huge enrollment pressure, high recruitment costs, the imbalance of the professional scale, the shortage of education funding and inefficient cost-effectiveness, the leadership enhances the awareness of management decisions on cost information and the unprecedented demand. More scientific, more accurate and relevant cost information is needed. Therefore, W vocational colleges need urgently fine education cost accounting and control methods. This paper absorbs the essence of activity-based costing, attempts to calculate W vocational college education costs by activity-based costing in W vocational colleges, and explores a new method of educational cost accounting. This paper first analyzes the situation and problems of education cost accounting in W vocational colleges and their causes. Then W vocational college education cost accounting measures are provided. The paper focuses on the introduction of activity-based costing in W vocational colleges and designs accounting process of education cost by application of activity-based costing. Finally, the conclusions of this study are made and directions for further research are proposed.The innovation of the paper is the innovative introduction of activity-based costing into the W vocational colleges and the sub-sub-professional accounting education in the total system cost and cost per student. The activity-based costing changes the current situation of the total cost of education costs and students and not estimating each department and the professional status of the education cost accounting. The measures make cost accounting more accurate, cost control more effective and cost management more sophisticated in W vocational colleges.