Cost of education services vocational schools.doc

Cost of education services vocational schools Paper Keywords: vocational schools; education services costs; accounting Abstract: Vocational school education service costs data is vocational institutions managers, investors, government departments, families of students and other parties concerned attention important information, the current vocational schools have not yet carried out accounting for the cost of educational services. This paper analyzes the vocational institutions to conduct educational services costing the urgency of the proposed concept of the cost of educational services, vocational institutions, the cost of educational services accounting principles, accounting object, accounting period, accounting content, formula, etc. were discussed. At present, the cost of education has yet to be reasonable and effective accounting. However, with the development of China’s higher education reform, the market trend of the increasingly obvious, the issue of sharing the cost of education has gradually become the focus of the community colleges and universities for the social status of schools on their own corporate entity established, standardized cost accounting in higher education are growing. In this context, vocational schools, either from their own cost-effectiveness of enhanced awareness, or to the community to provide effective cost information point of view, there is need for the implementation of education costing. Present, China’s vocational schools accounted for one-on income and expenditure and reflect the lack of education costs disaggregated imputation and calculation of the accounting system has been difficult to adapt to the needs of development of the situation. Concept of the cost of educational services The cost of the cost of the ordinary meaning of the general meaning is: a specific accounting of the main purposes in order to achieve a certain place can be measured in monetary costs. Specifically include the following layers of me