Research On Application Of Activity-Based Costing In Education Cost Accounting Of LZ Higher Vocational And Technical College

As a non-profit institution,the main source of funds for the construction and development of higher vocational colleges is financial allocation.In the process of financial management in Higher Vocational colleges,the cash basis is mainly adopted,and the cost management is replaced by the expenditure management,which generally lacks the concept of cost-effectiveness.In order to further adapt to the social and economic development,meet the needs of the current management system reform of Higher Vocational colleges,and solve the shortage of resources faced by higher vocational colleges,higher vocational colleges must strengthen cost accounting,further optimize the allocation of resources,improve the utilization efficiency of educational resources,reduce the cost of school education,and improve the competitiveness of Higher Vocational Colleges in the fierce market.Power.This paper applies the activity-based costing method to the education cost accounting of Higher Vocational colleges,scientifically distributes indirect costs,makes the cost accounting more accurate and precise,and provides some feasible and valuable ideas and methods for analyzing and solving the problems of education cost in Higher Vocational colleges.This paper uses the activity-based costing method to study the educational cost accounting in LZ higher vocational colleges.Firstly,it expounds the connotation of educational cost,the scope of accounting and the related theory of activity-based costing,and expounds the necessity and feasibility of using activity-based costing method to calculate the educational cost of Higher Vocational colleges.Secondly,it analyses the activity-based costing method,flexibly uses its related theory and accounting procedures,and designs the specific process of education cost accounting based on activity-based costing method in Higher Vocational colleges.Thirdly,LZ Higher Vocational and Technical College is selected as a data source.According to the accrual basis principle,the relevant data of its educational cost accounting are collected,counted and summarized.After proper sorting and classification,the method is applied to the previously constructed operational cost accounting system,and the scientific calculation method is used to obtain the different specialties of the College in2016.The results of students' educational cost accounting data.Finally,through the reasonable analysis of the data obtained from the accounting,the corresponding conclusions are drawn,and effective methods to reduce the cost of higher vocational education are put forward.The results show that it is feasible to use Activity-Based Costing method to calculate the educational cost of Higher Vocational colleges.It can make the users of financial informationmore accurately understand the consumption of educational resources and the information of students' educational cost expenditure in Higher Vocational colleges,so as to improve the utilization efficiency of resources and cost expenditure in Higher Vocational colleges and promote the sustainable development of Higher Vocational colleges.It also provides a reference basis for the reasonable determination of the standard of students' payment.