The difficulty of college teaching cost accounting lies in determining the scope of cost accounting,items and collecting related data.Taking A higher vocational college as an example,on the premise of clarifying the object range,cycle,project and method of cost accounting,this paper preliminarily calculates the professional teaching cost of the school by collecting and distributing personnel cost,asset depreciation,operating cost,student award subsidy cost and scientific research cost,and puts forward suggestions on the problems found in the process of cost accounting.
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