On Application Of Activity-Based Costing In Calculation The Cost Of Higher Vocational-Technical Colleges

In the time of economic globalization and knowledge-base economy , the development of scientific and technological revolution is violently , industrial restructuring accelerates , international competition is fierce . under the strategy of developing our country by relying on science and education , higher vocational education is drawing more and more attention .The seventeenth Eleventh Party Congress proposed that we must develop the higher vocational education vigorously. In modern national educational system, the higher vocational-technical education is one educational type which needs to relate social and the economic development more closely compared to the ordinary higher education , to a great extent, the higher vocational-technical education has a great weight of responsibility in promoting competence-oriented education in all-round way , improveing citizen overall quality, revitalizing the economy , strengthing a comprehensive national country , changing our country with large population to that one with powerful human resources. However, some is not allow to neglect , firstly , the country can not satisfy but far beyond the university's investment needs under the situation that the poor country handling big education, and so as the higher vocational-technical colleges, secondly , the characteristics that "superior win and the inferior wash out" in the market economy and "supporting the stronger" in the the allocation of resources cause the competition between the he higher vocational-technical colleges more and more intensely day by day .But traditional higher vocational-technical colleges themselves are actually accustomed to depend on national allocation, existing the ideological of waiting , dependence , asking , and so on . Without the consciousness of cost, the utilization of resource is not good , the resources waste is serious , confronting with financial difficult position, and so it is hard to step forward .For this present situation , this article discusses the importance of cost accounting in higher vocational-technical colleges based on the view of cost operation , analyzes that the higher vocational-technical colleges should obtain the survival and development through of the cost accounting. For the purpose of solving the question existing in the higher vocational-technical colleges , that is the cost consciousness is not strong, the resources deployment efficiency is low, to be unable to provide the more accurate education cost information, provides the theory support and the practice instruction , in order to make the higher vocational-technical colleges obtain sustainable and healthy development ability.The education cost accounting in the higher vocational-technical colleges is one of the most important components in management, is also one important link in financial control. This article has mainly carried on the higher vocational-technical colleges theory and the real diagnosis aspect studies ; constructed a set of complete chart picture about higher vocational-technical colleges education cost accounting system . And on this foundation, bring the cost of operation into the empirical study of higher vocational-technical colleges education cost, proposed the principal aspect of cost controling as well as the essential way and mentality of reducing the education cost , has discovered the forward-looking prospectivity to the higher vocational-technical colleges education cost accounting and controling, among the relating countermeasure analysis, we put the emphasis on the question of higher vocational-technical colleges's business process rebuilding , pay attention to promoting the relationship between the colleges and faculties and inter- colleges reorganization of resources , making great efforts to realize the "sharing" between the human and material resources , enhancing the operational effectiveness of existing depositing assets in the higher vocational-technical colleges .