Research On The Model Of Educational Cost Accounting In Private Higher Vocational Colleges

The report of the 19 th National Congress of the Communist Party of China clearly points out that we should adhere to the strategy of invigorating the country through science and education,attach importance to the development of education,improve the vocational education and training system.As an important part of Chinese education system,private higher vocational colleges have the right to run their own schools.However,influenced by the early family planning policy of the country,the number of new students is decreasing in recent years,and the enrollment of public vocational schools is generally expanding,while the number of private higher vocational colleges is increasing,which leads to the difficulties of large number,small number of students,difficult enrollment and low efficiency.With the aggravation of market competition,the problem of cost-effectiveness of schools has become increasingly prominent.How to use limited funds to produce greater school running efficiency is the primary problem of education management at present.Therefore,it is an important task to build an economical campus,form a scientific and effective education cost accounting and management system,make the school develop steadily.The traditional cost accounting model has exposed many problems in the long-term use of colleges,such as unreasonable resource allocation,untrue financial information,low cost-effectiveness and so on.Therefore,it is necessary to build a cost accounting model that can help private higher vocational colleges reduce costs,obtain higher school running efficiency,and achieve stable and sustainable development.Based on the analysis of the unscientific status and existing problems of the current private higher vocational school education cost accounting,this paper uses the literature research method,case analysis method and comparative analysis method to build the activity-based costing mode of education cost accounting,and compares it with the traditional costing mode.This paper analyzes the feasibility,necessity and difficulties of the application of this accounting model in private higher vocational colleges.Taking private higher vocational college WSOC as an example,this paper studies its education cost by using activity-based costing,and puts forward some suggestions on cost control of WSOC.The research shows that activity-based costing is applicable in WSOC.Through the research,we can directly see the situation and trend of the average cost of education of the whole school and the secondary schools,and improve the quality of business decision-making.The stability and sustainable development of WSOC school has been guaranteed to some extent.At the same time,this method also has certain reference,which can provide reference for other private higher vocational colleges,seek better channels to reduce costs,improve management level,and has great significance for the rapid development of the school.