2015•Journal of Yellow River Conservancy Technical InstituteRequires access

Research on Higher Vocational Colleges Teaching Cost Control

Yuan Rui-yin

Abstract

It expounds teaching cost content and establishes teaching cost control principle. It also analyzes the existing problems in the current teaching cost accounting in higher vocational colleges from three aspects: The teaching cost scope definition is unclear, the standard is unable to formulate and accounting consciousness is weak. Taking the methods of statistical accounting and accounting and activity-based costing for example, it discusses how to choose a suitable method for cost accounting of the higher vocational colleges.

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Key concepts: Vocational education, Activity-based costing, Cost accounting, Scope (computer science), Accounting, Control (management), Cost–volume–profit analysis, Throughput accounting