Research On Educational Cost Accounting Of A Private Vocational College Based On Activity-based Costing

In recent years,with the increasing trend of internationalization,the extent of China's investment and attention in education are becoming stronger,as a supplement of public higher education,private higher education popularization,and the carrier of private higher education,the private Career Academy also began to flourish.As of the end of 2015,China's private colleges and universities,722,the development of private higher education in China has made a great breakthrough.At this time,in order to make the private Career Academy not be eliminated in the vigorous development of the education industry,and constantly promote private development of Career Academy,we need to deepen the education reform and the development of a more accurate real educational cost accounting cost accounting model,so as to help the private Career Academy more effectively understand the cost of education and education resources in the sequence of events in the process of education consumption efficiency,in order to better meet the actual realization of the optimal allocation of private Career Academy education resources,to maximize the benefits.Due to the indirect costs in the private Career Academy education occupies a considerable part of the cost of the relationship has become more complex,the traditional cost accounting method with cost of a single standard of distribution can not meet the current needs of cost accounting of Career Academy.Activity based costing(ABC)can make more scientific and rational allocation of indirect costs.Therefore,it is feasible and scientific to introduce activity-based costing to Career Academy.This paper describes the theory and practice of domestic and foreign scholars on the use of activity-based costing to calculate the education cost has been completed,and analyzes the related theory of education cost and activity-based cost method,and on the basis of the introduction of A private Career Academy case,the basis of the comparative analysis of the existing research results,the feasibility of a comprehensive exploration of college operation the cost method,and combining the qualitative and quantitative investigation,query literature,access to data,each student Ping Juncheng at the cost of Education Department amount is different for the application of ABC in separate accounting of the Academy,the average cost per student.Based on the data,data summarizing and comparing to traditional method of educational cost accounting,further confirmed the private Career Academy using activity-based costing to calculate the education cost of more advanced and accurate.It provides a more reliable data source for internal management control and decision making.