Studies On The Cost Of Higher Vocational And Technical Education

The cost of education is the total set of social resources consumed in the process ofeducational activities. The cost of vocational education is a measure of the consumption ofvocational college resources, the reasonable of cost and effective level of scale, it is also playan important part in determining vocational college education cost-sharing. A long time, dueto funding channel is single and serious shortage, lack of awareness on the cost of education,public vocational college usually use resources inefficient, manage the cost of educationweakly.Now, the cost of higher vocational colleges is determined by income. To some extent,it’s restricted the long-term development of higher vocational colleges. As a reasult, areasonable division of the type and content of the costs of education in vocational colleges,strengthen vocational colleges the cost of education from the perspective of improvingeducation quality control, to find the cost of education management problems from the actualoperation of the vocational colleges and propose measures or suggestions, it has a certainpractical significance to the steady development of higher vocational colleges.In this paper, basing on the vocational colleges of province whose own characteristicsand current situation of financial accounting, vocational colleges basic research units, the useof mathematical statistical analysis, comparative analysis and system analysis method to studythe cost of education of vocational colleges. First, the article discusses the background andsignificance of the education cost, describes the study of scholars at home and abroad.Secondly, basing on the theory about the cost of education，the article discussed theconcepts,classification, characteristics in the cost of higher vocational colleges education,presented views on contentious issues in the cost of education according to a provincialvocational colleges actual. Third, this paper discusses the vocational college education costingcost theory on the basis of accounting premise, the main object and principles of financial accounting subjects based on the current implementation of the vocational colleges, proposedthe idea of the cost of education categories in higher vocational colleges. Finally, based on thedata analysis of the10vocational colleges of education sources of income and expenditure oneducation in2011and2012, the overall situation, the direct costs of the concept ofclassification based on the cost of education of higher vocational colleges of education inhigher vocational colleges, indirect costs and capital costs of the actual classification andanalysis, to analyze the existing problems in the cost of education in the management ofhigher vocational colleges, and to strengthen vocational colleges education cost managementrecommendations,hoping to promote management of education in Higher Vocational Collegescost.