H Technician College Educatian Cost Management Research

Cost management is an important link of financial management,and it is an important part of the management’s strategic decision.With the advent of the intelligent era,the traditional manual skills training can’t meeting the demand for social manufacturing talents.At present,the technical education is vigorously developing by the country,and the expenditure is also expanding.The Guidelines on Cost Accounting of Public Institutions clearly stipulate that the key needs of cost management of public institutions: cost control,providing pricing basis for public services or products,and formulating a performance evaluation system.In order to realize the strategic planning of technical colleges and give full play to the benefits of state-owned assets,the cost management of technical colleges is very necessary.Technical colleges have different training levels: secondary technical school,senior technical school,technician college.The author takes H Technician College as a case to study.The major purpose is to improve the benefit of technical education and save the school cost.The author discusses the needs and significance of the current cost management of technical colleges.In order to explored the method of the cost management,the author reads lots of theoretical research of education cost management,including domestic and foreign universities and vocational colleges.The author explains the content,characteristics,necessity,objectives and related theories of education cost in technical colleges.The second part is the case analysis.Through the field investigation,expert interview,data analysis to research the cost of college.Through comparative analysis to find out the problems existing in H technician college cost management.The main issues include the weak cost management consciousness,poor budget implementation,unreasonable allocation of human resources,low asset utilization rate.To address the above problems,the author makes several suggestions: the first is to strengthen the awareness of full cost management,strengthen the basis of cost accounting;the second is to construct the cost management system and strengthen the assessment of budget items;the third is to adjust the cost expenditure structure and optimize human resource allocation;the fourth is to strengthen asset management and improve asset utilization rate.We hope that through research and analysis,we can effectively promote the control of technician college cost,adjust the cost structure of the technician college,enhance the core competitiveness of the school,and promote the healthy and sustainable development of the college.