Study On The Education Cost Accounting Of Qinghua Vocational College Based On Activity-Based Costing

Under the background of the rapid development of socialist market economy and the promotion of the country to accelerate the development of modern vocational education, the high vocational education has ushered in the new spring, the High Vocational Colleges have been developing and growing. High vocational education is an important part of high education in our country. It is a new type of high education which has the dual attributes of high education and vocational education. It aims to cultivate higher technical applied talents. Its target means to meet the needs of advanced applied technology talents in modern social production, management and service. High vocational education takes the technology application ability training as the main line, makes the students become not only have certain basic theory and special knowledge, but also can focus on the basic skills and have basic professional ethics.With the development of economy, adjustment of industrial structure calls for the development of vocational education in our country, hope to provide a large number of vocational education industry development needs a line of high-skilled applied talents. But established vocational education system is not perfect in our country, the cohesion of the vocational education system has not yet been established step by step, make China’s vocational education in a weak position, the existing space was squeezed. Based on this situation, fine in High Vocational Colleges of education cost, strengthen cost accounting and management, and become increasingly prominent. Set up scientific and effective education cost accounting system, healthy, stable and sustainable development of vocational education is of great importance.Qinghua Vocational College is founded by three schools. They are university of employees, secondary school and technical school. Compared with the Characteristics of the original schools, the cost consciousness is not clear.The management system and the institution have not adapted to the objective requirements of the development of the market economy and the vocational education industry. There are still many traces of the planned economy era. In the market economy conditions, managers generally have no ideas and operation abilities of promoting the development of vocational education industry. They also ignore the importance of education costs in the entire vocational education activities. There is no idea about input- output, cost-benefit. At the same time, corresponding management system of education has not been formed too. Management and education cost is out of line. Cost accounting and education cost are out of control. These all result in a lot of problems when Qinghua Vocational College is running.In this paper, the theory of activity-based costing is analyzed by using the method of Literature comprehensive analysis.This paper also clarifies the feasibility and necessity of the application of Activity-Based Costing in Vocational Colleges. Through studying in the present situation of Qinghua Vocational College education cost accounting and the analysis of the existing problems and the cause of formation, design education cost accounting of Qinghua Vocational College based on Activity-Based Costing of overall plan and concrete steps. Through the analysis of Activity-Based Costing of accounting process, the deep reason for the high cost of the school, for school leadership reform, provides strong information support. And how to ensure the Activity-Based Costing in Qinghua Vocational College to smooth implementation, from the ideological understanding, form a complete set of basic data, technology, regulatory system from several aspects put forward the corresponding security measures.Compared with the original education in terms of cost accounting method. Activity-Based Costing to Qinghua Vocational College education cost accounting, according to department to be able to more detailed and accurate cost accounting, the cost control become more effective, to strengthen the cost management to seek a more correct way. Hoping that this paper will make a contribution to the High Vocational Colleges education cost accounting.