Research On The Cost Management Of Education In T Higher Vocational School

In the process of deepening the education reform,it has become the primary goal of higher vocational school to cultivate all-round skilled operators.Due to the relatively short time for the establishment of higher vocational schools,the unreasonable personnel structure and the continuous exploration and improvement of their own schools,compared with the undergraduate colleg es with strong management ability,concept first and high level,higher vocatio nal schools are very weak in teaching experience,management level and mana gement ability.At the same time,because the cost of higher vocational schools has been supported by the state finance,the school itself does not pay much attention to education expenditure,and the cost of education is less than them anagement,resulting in the inefficient use of education funds and the unreason able allocation of education resources.At present,in the accounting of the avera ge cost of students in higher vocational schools,there are a large number of expenditures that do not belong to the students' training costs,or simply based on the weighted average cost method of the number of students in each major,which leads to the virtual high average cost of students in higher vocationals chools and the data distortion.This paper selects t higher vocational school as a case study,mainly starti ng from the concept of education cost management,guided by the relevant the ories of cost management,and based on the specific description of the compos ition and characteristics,objectives and ideas,general principles,specific conten ts and methods of cost management in higher vocational schools.Through furth er analysis of the financial system,implementation rules,daily approval process,methods,financial analysis and the school's education cost management of T higher vocational school,it is found that the budget preparation of T higher vocational school is too simple,the daily expense approval process is not perfect,the education cost accounting method is not accurate and the education supervision and assessment mechanism is not standardized;In view of some problems existing in the management of T higher vocational school,the author combines the relevant knowledge learned,and puts forward the improvement scheme of comprehensively optimizing budget management,improving daily expense management,introducing activity-based costing to sort out the educatio n cost,and standardizing the examination,supervision and incentive mechanism in the cost management of t higher vocational school.At the same time,in ord er to ensure the smooth implementation of the improvement program,thispaper puts forward some powerful measures to strengthen the budget rigid execution,optimize the implementation of financial implementation rules,establish an improve the education cost accounting and how to strengthen the construction of assessment and supervision mechanism.