Study On Cost Accounting Problem Of High Education

Higher education plays an essential role in personnel training, as high level education can change a country’s development path. Moreover, the cultivation of talent team which is suitable for the national conditions and the development of the innovative, will improve the level of a country’s science and technology competition. Recently, the field of China’s higher education has been developed quickly. And Financial education expenditure increases year by year. However, the rapid development also causes a series of problems, such as, the issues of educational structure, inadequate educational resources, the rational allocation of educational resources, reasonable standard for education fees, universities’ huge investment from the macro perspective etc. These problems which have achieved great concerns are inevitable in educational system because universities as the main players in the market, also encounter fierce competitions. By establishing a cost-conscious, strengthening cost management, improving the social and economic benefits, improving the college cost accounting system, college cost investment can be monitored effectively and feed backed successfully. So a study of higher educational cost has a strong theoretical value and practical significance.On the one hand, this paper, on the basis of current research achievements, analyzed the cost accounting problems and limitations. What’s more, based on the scientific definition of college costs, the existing cost accounting approaches are compared, as well as, after a comparable analysis on activity based costing, accounting adjustment act and accounting method, a suitable accounting treatment is selected for the university in this essay. On the other hand, this study discussed the problems and dilemmas existed in Educational Cost Accounting system from different aspects, including the nature of university institutions, the current deficiencies in the system, technical constraints of cost accounting, specialty of educational products, and so on, and put forwarded the solutions from the point of improving college costing systems and innovating cost accounting system.. Furthermore, objects of cost accounting, period of cost accounting, accounting title, allocation rules, collection of resources expense, fixed asset depositing are established and a range of rules and frames were also established by selecting appropriate costing methods. In addition, cost accounting system of higher education was designed in the research. Taking a sample of a comprehensive university in Shandong Province, theoretical practice and analysis were further developed, and the specific contents of cost were calculated in the study.