Research On Student Activities Cost Management In Vocational Colleges ——Take Weifang’s College As An Example

With the development of vocational education,large-scale student activities in vocational colleges have attracted more and more attention,which is an important embodiment of the construction and development level of vocational colleges.According to the current cost management analysis of the orientation Party of a vocational college in Weifang,it is found that there are some problems,such as the cost management mode is contrary to the refined production and operation management concept,the indirect cost distribution is divorced from the actual motivation,and the cost allocated to the post is inconsistent with the achievement.Based on the above problems,this dissertation puts forward the application of earned value method to the cost accounting of welcome party,and analyzes the application basis of cost management of welcome party in Weifang vocational and technical college.Combined with the general steps of earned value method and the actual situation of the orientation Party of a vocational college in Weifang,this dissertation designs a specific implementation scheme.The application of earned value method in the cost management of the orientation party is realized according to the specific sequence of analyzing and determining the business and operation process,resource determination and business resource allocation,and activity cost collection and allocation.Through the research,it is found that the application of earned value method can effectively help the school to clarify the specific production costs of various programs and the responsibilities of various posts.At the same time,it also improves the accuracy of activity cost accounting,and lays a good foundation for better carrying out large-scale activities and rational use of activity funds in the future.