Research On The Informatization Construction Of Cost Accounting In Colleges And Universities

With the steady progress of the reform of the government accounting system and the rapid development of accounting informatization in recent years,colleges and universities,as a huge organization composed of several secondary colleges and functional departments,need the coordination and cooperation of various departments for their orderly operation.In recent years,colleges and universities have continuously expanded their enrollment,increased their financial workload,increasingly complex management work,and gradually increased their demand for cost accounting.As the financial accounting of most colleges and universities has basically entered the information stage,with the promotion of cost accounting in Colleges and universities,the problem of cost accounting information construction will also appear.The research on the informatization of cost accounting in Colleges and universities is not only to adapt to the reform of government accounting,but also to meet the needs of the development of financial management in Colleges and universities.Cost accounting informatization can efficiently conduct education cost accounting,provide cost information in real time,improve the management’s operational decision-making level,provide reference standards for Tuition Pricing and budget allocation standards,further optimize and improve budget performance management indicators,and ensure the stable development of the school.This paper adopts the methods of literature analysis,investigation and comparative research.Firstly,it discusses the problems existing in the informatization of cost accounting in Colleges and universities.Then,taking y University as an example,it discusses the background and current situation of cost accounting.It can be seen from the analysis that y university needs to meet the needs of cost control,budget management,decision support,information integration and other related aspects through the informatization of cost accounting.Through the construction of cost accounting mode and cost accounting information system of Y University,and the discussion on the informatization construction of cost accounting of Y University,it will help to develop the cost accounting information system of Y University,facilitate the informatization construction of cost accounting in the future,and also provide experience for the informatization construction of cost accounting of other colleges and universities.