Research On The Cost Accounting Of Education In Secondary Vocational Schools

Secondary vocational education has always played a pivotal role in China's educational cause,and vigorously developing vocational education is a long-term plan to improve China's educational cause and promote economic development.In recent years,the policy and institutional environment of secondary vocational education in China have been continuously improved,which supports the reform and development of secondary vocational education.China's vocational education has entered a new period of rapid development,but compared with other stages of education is still a weak link in China's education.Vocational colleges not only face the current situation of insufficient investment,but also will face the huge pressure of market competition.How to effectively reduce and control the cost of running a school,improve the efficiency of running a school,and enhance their comprehensive competitiveness is a practical problem that schools must consider.At present,China's secondary vocational schools generally have a weak awareness of education cost accounting.The school prepares statements according to the accounting system of public institutions,but does not form a set of systematic accounting methods for education cost accounting,so it is difficult to grasp the situation of education cost in detail.In view of this,in the secondary vocational school education cost accounting process to introduce ABC,and choose a school as a case.After excluding the irrelevant items in the financial statements of the school in the case,the allocation and collection of all educational expenditures among operation centers are carried out,and the cost database of each operation center is finally obtained.According to the data accounting and analysis,the case school's education cost management awareness needs to be improved.The level of education cost per student is high,but by contrast,the expenditure of teacher training is obviously insufficient.The level of education cost expenditure for office work is higher.From the perspective of human resource management,combined with the background of informatization campus construction,puts forward effective Suggestions,aiming at the above problems,should establish a correct concept of personnel management,scientific control cost of choose and employ persons,strengthen,improve their capital stock,human capital value concept,strengthening the construction of informatization,comprehensive all-round control education costs and increase the improvement measures of student activities,to improve the cost of secondary vocational school education present situation,the competitive edge of the school to provide advice.