Application Of Activity-based Costing In Higher Vocational Education Cost Accounting

2021 is a milestone year in the history of vocational education.The CPC Central Committee and the State Council held a national vocational education conference.The conference spoke highly of the strategic position of China’s vocational education,comprehensively summarized the major achievements of China’s vocational education,systematically combed the successful experience of China’s vocational education,scientifically analyzed the historical opportunities for China’s development of modern vocational education,and comprehensively deployed the policies and measures for the development of modern vocational education.The conference pointed out that vocational education is an important foundation for cultivating technical and skilled talents,promoting employment,entrepreneurship and innovation,and promoting the level of Chinese manufacturing and services.Strive to cultivate hundreds of millions of high-quality technical and skilled talents to provide solid support for the comprehensive construction of a socialist modern country.Higher vocational education is an indispensable part of China’s higher education system.Its complete system includes higher vocational undergraduate education and higher vocational college education.As a non-profit social organization,the president of higher vocational colleges not only takes cultivating students as the main task,but also undertakes the sacred mission of serving the national strategy and economic and social development.Therefore,it is particularly critical to optimize the structure and resource allocation of colleges and universities,so as to promote the connotative development of higher vocational colleges.On the premise of fully ensuring talent training,how to think about the cost of running a school and how to improve the economic benefits of the school should also be timely included in an important part of the work of colleges and universities.Higher vocational colleges should appropriately change their ideas in running a school,focus on educational resources and related educational costs,and constantly strengthen the awareness of cost management,so as to steadily improve the competitiveness of their colleges and universities in the highly competitive education market.Taking this opportunity,this paper fully draws lessons from the application research of Activity-Based Costing in higher education cost and the research results of education cost management,arranges the relevant research literature on this issue at home and abroad,so that the whole article has a solid theoretical foundation as the support,and on this basis,it clarifies the research ideas and framework of this paper to ensure the rationality of the logical structure of the article.Then,combined with the characteristics of homework activities and resource consumption in higher vocational colleges,this paper selects a local representative LS College of higher vocational colleges as the research object,introduces the basic situation of LS College,and deeply analyzes the current situation and problems of the school in educational cost accounting Case analysis and comparative study lead to the necessity and feasibility of adopting activity-based costing in LS College education cost accounting.Next,through the vertical and horizontal comparison of the existing accounting methods,the newly introduced activity-based costing accounting methods and the costs of different colleges and departments of LS College,it is concluded that the use of activity-based costing can more scientifically and reasonably reflect and measure the school’s education cost.Finally,it puts forward the obstacles that LS College may face when using activity-based costing,and puts forward the corresponding safeguard measures.At the same time,it also expresses the shortcomings in this study,and looks forward to the prospect of further research in the future.I hope this paper can provide some reference value for the common accounting problems in other higher vocational colleges,so as to achieve the important goal of optimizing education cost management and promoting sustainable and healthy development in the future.