Research On The Cost Accounting Method System Of Higher Educatio

Objective:For a long time China’s university funding comes mainly from the financial allocation,the university does not need to consider the problem results in a lack of revenue,cost consciousness,in the operation of large resource consumption,serious waste.With the development of China’s market economy and the needs of the management of colleges and universities,the awareness of cost accounting in Colleges and universities is becoming more and more strong.This study,through combing the cost data of colleges and universities,defines the definition of educational cost,and explores the feasible method of educational cost accounting without changing the current accounting system of colleges and universities,and puts forward some suggestions for the internal management of colleges and universities according to the results of accounting.Methods:It mainly adopts the methods of literature analysis,expert consultation,investigation,interview,comparative study and data analysis.Literature analysis and analysis:by consulting related literature of cost accounting,we analyze the current education cost accounting methods and accounting status,and understand the applicable conditions,operation steps,advantages and disadvantages of various accounting methods.Expert consultation:we will consult experts in the field of cost accounting in higher education by taking part in the cost seminar,and listen to experts’ suggestions on related issues,determine the data we need to collect,and adjust the research direction according to the actual research needs.Investigation and interview:the field investigation of the university finance department,and collect relevant data,interview the financial personnel of the University,to understand the current financial situation of the University.Comparative study:We conducted in-depth research on other fields that had been cost accounting before,and drew lessons from other area’s cost accounting research results,which is not suitable for part to be corrected.Data analysis:through the Excel software to collate and calculate the collected data,verify the feasibility of the selection of educational cost accounting methods.Content:(1)Combing the existing cost data in Colleges and universities,and confirming the related problems of educational cost accounting.(2)To determine the method of education cost accounting,and to build the framework of the educational cost accounting system.(3)To verify the feasibility of the cost accounting method,and select the university data to use the cost accounting method for trial calculation to verify the feasibility of the education cost accounting method.(4)According to the results of the accounting,some suggestions on the internal management of colleges and universities are put forward.Results:(1)To sort out the cost data of colleges and universities,to clarify the object of education cost accounting,the period of accounting,the principle of accounting and the scope of accounting.(2)Put forward the method of education cost accounting in accordance with the University:the accounting method which is shared by the department according to the Department.(3)Calculated by the Beijing university education cost,education cost accounting results available,average education cost of college undergraduates in 45 thousand yuan,60 thousand yuan in the master,doctoral student in 70 thousand yuan,the cost of the students between the professional level of education is relatively large.Conclusion:t is feasible to carry out the education cost accounting by the method of sharing the department according to the Department.It does not change the present situation of the financial work in Colleges and universities,and matches the organizational structure of colleges and universities,and the data can be obtained.The result of the trial calculation of the cost of education in a trial University shows that the method of accounting for the share of the Department is not changed at present.It is easy to operate,and does not need to spend a lot of manpower and material resources.It has a good foundation in Colleges and universities.Departmental cost accounting can truly and accurately reflect the real consumption of various departments and levels of students,and can provide information for university management.