Research On Cost Accounting And Cost Control Of Higher Education

With the in-depth advancement of the "three-step" strategy for the construction of China's modern vocational education system,the rapid development of the social economy has continuously increased the recognition and demand for higher vocational education.Today,the overall development of higher vocational education in the domestic higher education sector is in full swing.The training object of higher vocational education is the application-oriented talents that meet the needs of social development.Its complete system includes higher vocational undergraduate education and higher vocational college education.As a non-profit social organization,colleges and universities have long been the main task of training students.Nowadays,they are also undertaking the important mission of serving the national strategy and the economic and social development.Therefore,it is imperative to promote the connotative development of colleges and universities.Optimizing college structure and resource allocation is also one of the most important ways.Under the premise of guaranteeing the cultivation of talents,colleges and universities should also put the consideration of school running costs and economic benefits into an important position,realize a change of concept in school running ideas,pay attention to education resources,education costs,and strengthen cost management awareness,In order to continuously improve their competitiveness in the education market.China's first colleges to recruit higher vocational undergraduate students are in Yunnan Province,this article is around higher vocational undergraduate education,selected a higher vocational college in Yunnan--Z college as the object of study.The cost of education is the educational resources consumed in the course of educational activities.Z Institute's current accounting concept of education costs is still the traditional transfer of financial resources into expenditure on education,regardless of efficiency,is still "expenditure is cost ",in the calculation of theaverage cost of students will be allocated to the total number of people,not taking into account the differences caused by various factors such as different disciplines and specialties,resulting in the application of tuition fees.standards can not provide accurate education costs.Secondly,although the cost accounting model run by the college is divided according to the functional departments,but also limited to "sweep the snow in front of the door ",each department will not more or less take into account their own consumption of resources,the cost of indirect costs is not clear.Many factors,such as the controlled operation of colleges and universities and the lack of precision in calculating the cost of education,have lead to the lack of active cost control in colleges and universities.The article is divided into six parts: the first part introduces the research background and significance of the article,and reviews the relevant literature on education cost at home and abroad.The second part mainly expounds the relevant theoretical basis and introduces the research contents and methods.Clearly define the cost of education,the cost of higher education,the cost of higher education,and at the same time make clear that the research of this paper is the cost of education with higher vocational colleges as the main body.The third part firstly analyzes the necessity and feasibility of accounting and controlling education cost based on activity-based costing in vocational colleges and then constructs the framework of education cost accounting and control based on activity-based costing design process Chapter four begins to introduce cases to analyze the current situation of accounting and control of educational costs in Z college.The fifth part introduces the activity-based costing method in combination with the case,based on the analysis of the detailed schedule of the annual expenditure of the Z college for 201×,the number of students and staff,and so on,calculates the average cost of education for students.The sixth part is the conclusion and deficiency.If colleges and universities want to establish a set of scientific education cost management system,one is to strengthen the efficiency of education cost accounting,the other is to strengthen the control of education cost.Based on a series of data obtained from the research of Z college,this paper chooses activity-based costing(ABC)to design the process,and takes the cost of education of students in each department as the accounting object.Because the college involves more departments and majors,the calculation is large,the accounting of this paper only takes the financial management specialty as an example.Based on the process and results of accounting to find out a series of problems,and then combined with the current situation of Z college education cost accounting and control problems put forward suggestions for improvement,in order to provide some feasible measures for college education cost management;to better promote the development of colleges and universities,promote higher vocational education At the same time,it also provides some reference for the practical application of activity-based costing in educational cost accounting and control in colleges and universities.