Cost of Higher Vocational Education System.docVIP

Cost of Higher Vocational Education System [Abstract] This article from the higher vocational education costing accounting assumption, accounting principles, accounting object, education constitutes the cost of the project and accounting methods were discussed for building a system of higher vocational education provided the theoretical basis for costing . [Keywords:] Cost accounting methods Vocational Education With the continuous deepening of reform of higher vocational education, the market economy in the university’s leading role in the development process more robust, higher education, making education funding the rapid development and education needs of the contradiction between the supply of funds have become increasingly prominent. High How do attach importance to vocational schools teaching both laws, but also to the laws of economic activity, both attention to the social benefits of education, but also to the economic benefits of education, in terms of the vocational colleges, education costing is imperative. First, the concept of the cost of higher vocational education “Education costs” in the 20th century the concept of the late 50’s early 60’s when the economics of education have emerged. Schulz (1963) in the “Education” of the economic value ofgt;gt; the proposed “all the elements of the cost of education” concept he thought all the elements of education costs include the cost of providing education services and students the opportunity cost of school hours. Despite the concept of cost of education have different expression, but its essential meaning is a basic consensus that the nature of the cost of education To enable learners to receive education services and value of resources consumed. vocational college education cost is lower the cost of the concept of education, areas belonging to the concept of economics. the cost of higher vocational education especially higher education institutions activities for students can be spent in