Research On Application Of Activity-based Costing In Calculation The Cost Of Private Higher Vocational Colleges

The 19 th CPC report put forward the important requirements of improving career education and training system,persisting in implementing the strategy of rejuvenating the country through science and education,strengthening the country with talents,and comprehensively implementing performance management.As an important part of the national education system,higher vocational technology education accounts for more than half of the tasks of higher education popularization,has cultivated a large number of skilled and applied senior talents for the country,and has played an important role in promoting the implementation of the strategy of rejuvenating the country through science and education.Although the country's financial investment in higher vocational college education is constantly increasing,there is still a big gap between it and the fund demand of the higher vocational college.Especially,private higher vocational colleges have relatively little financial support from the country,and their funds are more limited.Therefore,it is necessary to constantly improve the awareness of education cost control,further improve the use efficiency of financial funds and the quality of education,so as to ensure the enrollment scale,attract more social resources and promote the sustainable development of the private higher vocational colleges.In this paper,the important role of ABC in cost accounting of private vocational colleges is systematically discussed.Compared with the traditional cost method,this paper summarizes the basic theory of ABC and education cost accounting,analyzes the necessity and feasibility of ABC in education cost accounting of private vocational colleges,and makes statistical analysis with a case study of A college.Through case study,the problems in education cost accounting of A college are found.In view of these problems,some countermeasures and suggestions are put forward,such as further strengthening the awareness of activity-based costing accountingusing,perfecting the system and mechanism of activity-based costing accounting,strengthening the informatization construction and the performance appraisal of activity-based costing accounting.In this way,the education cost awareness of private vocational colleges will be improved,the application and implementation of activity-based costing will be promoted,performance management will be fully implemented,the use of funds will be improved continuously,and high quality development of the private higher vocational colleges will be promoted.