Research On Cost Accounting Of Education Of HG Vocational College Based On ABC

In recent years,for achieving the mission of developing vocational education and constructing vocational education system with He'nan characteristics according to Outline of Medium and Long-term Education reform and Development Plan in He'nan province(2010-2020),He'nan province has been increasing investment in higher vocational education,and has taken a series of reform measures in financial,educational and other aspects.These measures is to improving the investment in education funding of higher vocational education,and is to carrying out survival of the fittest,in order to promote resource integration of higher vocational colleges.Judging from the direction of reform,in the future,investment in higher vocational education will be based on government funding,self-expanding funding channels,and cost-sharing funding mechanisms.This article selects He'nan HG Vocational College as an empirical research.As a non-profit business unit,the accounting calculation lacks the accounting for the cost of education and per capita cost.With the continuous development of the college,the contradiction between the lack of funding and the inefficient use of funds is increasing.Prominently,under the requirements of the "13th Five-Year Plan" of the college,it is urgent to establish a scientific education cost accounting system to accurately calculate the average cost per student of different levels.This paper applies the ABC(activity-based costing)method to the colleges education cost accounting.It classifies and collects the colleges education cost accounting,eliminates the expenses that should not be attributed to the cost of education,and uses the accrual basis to generate some financial data.The accounting treatment was carried out,and finally the cost per student of the different professional students in the college under the ABC was calculated.Through the analysis of the cost per student,combined with the development goals of the "13th Five-Year Plan" of the college,the issue of restricting the development of the HG Vocational College was identified,and the reform of the secondary management model of the colleges and universities was explored,and the construction of the first-class teacher team was advanced based on the educational cost accounting.The "13th Five-Year Plan" development measures provide suggestions for HG Vocational College to build "comprehensive scale,distinctive characteristics,first-rate quality,and leading-edge comprehensive high-quality vocational colleges".