Thoughts on education cost accounting in colleges
WU Hui-min
Abstract
WU Hui-min
Abstract
Along with the establishing of socialist market economy and deepening the management system innovation of higher education,to account education cost in colleges is more and more important.In the operation of colleges,issues such as subjects of cost accounting,accounting principle,and cost items should be made clear first.Second,the cost consciousness should be established,the accounting system of education cost in colleges and corresponding index system of cost accounting and controlling should also be established and perfected.Last,existing accounting data should be adjusted,and taking corresponding measures,education cost accounting in colleges will be improved.
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Along with the establishing of socialist market economy and deepening the management system innovation of higher education,to account education cost in colleges is more and more important.In the operation of colleges,issues such as subjects of cost accounting,accounting principle,and cost items should be made clear first.Second,the cost consciousness should be established,the accounting system of education cost in colleges and corresponding index system of cost accounting and controlling should also be established and perfected.Last,existing accounting data should be adjusted,and taking corresponding measures,education cost accounting in colleges will be improved.
Key concepts: Cost accounting, Accounting, Management accounting, Throughput accounting, Accounting information system, Historical cost, Business, Cost–volume–profit analysis