Research On Educational Cost Accounting Of Guangxi S Public Higher Vocational College

In recent years,with the deepening reform of the education industry,higher vocational education has developed rapidly.The 2020 Government Work Report clearly proposed to complete the task of expanding the enrollment of 2 million people in Higher Vocational Colleges within 2022.Therefore,China continued to increase financial support and launched the quality improvement plan of modern vocational education with a fund of25.711 billion yuan.As a fully funded institution,public higher vocational colleges have long relied on financial allocation.With the rapid growth of education funds,they pay more and more attention to the use efficiency of financial funds.At the same time,China has also successively issued normative documents related to cost accounting,which puts forward higher requirements for the cost accounting of public institutions,including public higher vocational colleges.How to effectively carry out educational cost accounting has become an urgent practical problem to be solved.Based on the above,through literature research,field research,normative analysis and the application of case study methods,combined with the current situation and existing problems of education cost accounting of S Public Higher Vocational College(hereinafter referred to as S College),this paper constructs the education cost accounting system of S College and studies its education cost accounting.Firstly,this paper introduces the research background and significance,combs the literature related to education cost at home and abroad,and introduces the research content and methods;Secondly,it defines the relevant concepts and analyzes the basic theories,clearly defines the education cost of public higher vocational colleges,and analyzes the theoretical basic problems such as the principle and goal,object and period,project and scope,collection and distribution,cost statement preparation and so on;Then collect data through field research,understand the current situation and existing problems of educational cost accounting in S college,and analyze the necessity and feasibility of educational cost accounting;Then through the normative analysis method,and then try to build the education cost accounting system based on the previous analysis;Next,on the construction of the education cost accounting system,combined with the education cost accounting of S college,the paper calculates the total education cost of S college by using the complete cost method,allocates the total education cost to the education cost of each college and department and the education cost of each specialty,and analyzes the cost accounting results.Finally,the paper puts forward some suggestions for the development of educational cost accounting in S College: first,we should strengthen the information construction of educational cost accounting in S College;Second,we should improve the awareness of cost accounting of all staff in S College;Third,we should strengthen the role of education cost information in the operation and management of S College;Fourth,we should improve the relevant rules and regulations of educational cost accounting of S college.The research shows that the cost accounting system constructed for the educational cost accounting of S college is feasible.Through the research of this article,the basic guidelines for cost accounting of public institutions are specifically explored and applied,which provides reference cases for educational cost accounting for similar colleges,especially for the practical application of educational cost accounting processes and methods in public higher vocational colleges.