A Case Study On Cost Management Of The H Local Independent College

Independent college is a product of higher education reform,the emergence and development of independent college can not be without the support of its host university,Because of the particularity,cost management is one of the important aspects of independent college management.At present,the development of independent colleges in China is in transition period,but most independent colleges have many problems in cost management,if Independent college wants to survive and achieve long-term development,it must strengthen the study of cost management.Therefore,the study of independent college cost management is of great practical significance.Firstly,This thesis defines the relevant concepts,and on the basis of the resource allocation theory,internal control theory and contingency theory,the author expounds the goal and content of cost management of independent college.secondly,This thesis combines theory with practice to explain the cost management,management system and operation mechanism of H independent college.The problems existing in the cost management activities of H independent college were found: The consciousness of cost management is not strong;The cost accounting method is not accurate;Budgeting is not standardized;The cost management lacks effective assessment and supervision;The risk prevention ability is weak.Thirdly,This thesis analyzes the cost structure of H independent college and adopts the cost per student training as the accounting index to measure the cost management of H independent college.The causes of the existing problems in cost management of H independent college are analyzed as follows: Cost management is not integrated into the school development strategy;The current accounting system is not reasonable;Unsound budget management system;Imperfect supervision mechanism of cost control;Weak control of education cost.Finally,Suggestions and countermeasures for cost management of H independent college are put forward.Strengthening the concept of cost management;Standardizing the construction of accounting system,Improving the cost accounting method and strengthening the asset management of the college;To establish and improve the budget management system,Improving the budgeting methods and clarifing the responsibilities of various departments;Integrating cost management with budget management and attaching importance to performance appraisal;Planning the cost expenditure more reasonably,Checking and Approving the cost of education;Striving to expand financing channels and consolidate the foundation of school;Setting up post more scientific and Improving employment efficiency;Strengthening the construction of financial management team to reduce financial risk.