Research On The Educational Cost Of Higher Vocational College Based On ABC

Higher vocational education is an important part of higher education in ourcountry. In a long time, as an institution of higher vocational colleges, the mainfunding is offered by national finance burden. So higher vocational colleges oftenmake budget for the spending part, but seldom account education costs accuratelylike some enterprises, and rarely control costs. This concept is surely to affect theeconomic benefits. With the deepening of the market economy concept in variousindustries, the problem of cost in higher vocational colleges education become anissue which need to be solved urgently.In this paper, the idea is to use a new kind of cost accounting and managementmethod in the accounting field in recent years called activity-based costing;. Thepurpose is solving the related questions of higher vocational college education cost.This approach can scientifically calculate direct costs and indirect costs, and makecost calculation be accurate and efficient, and provide some feasible and valuableideas and methods to analysis and solve the problem of higher vocational educationcost.ABC method in this paper studies the higher vocational education cost problem.the specific process includes three parts. First of all, making research at theactivity-based costing and the theory of higher vocational education cost problemsand demonstrate that whether the higher vocational college education costaccounting in our country is in line with the using condition of activity-basedcosting or not. Secondly, select a larger, with a range of representative significanceof higher vocational colleges as a data source,and collect, statistics, summarize therelated data, through appropriate arrangement and classification and apply into thefront built system of activity-based costing. Finally, draw the correspondingconclusion through the reasonable analysis of the data results, and puts forwardsome effective measures to reduce education cost. The ultimate goal is to providesome reference to the research on the cost of education in higher vocational colleges,which can improve the economic benefits, enhance its development.