Tcm Colleges Teaching Cost Management Effectiveness Of The Status Quo And Countermeasures

ObjectiveThe issue of Inadequate education expenditure has restrict the development of colleges and universities for a long time. With the rising status of colleges and universities, whether human capital theory in educational economics,or the private product nature of higher education, and the outstanding effectiveness of higher education in social-economic development and personal realization,all are emphasis higher education is an important productive investment. It should pay attention to efficiency in school management.Therefore,in the circumstance of limited input in education, how to improve the quality of education input through cost-benefit management is particularly urgent.This paper will focus on instruction cost-effective management to make a study.Instruction costs is currency reflect of all resources which consumed in education activities directly and indirectly by colleges and universities.Instruction Costs are part of educational economics.Since it is raised with the formation of human capital theory in 1960s,instruction costs is the hot spot and rub of educational economics studies.The purpose of instruction cost-benefit management is to cut down the irrational costs consumption and improve the social benefit and economic benefit of costs input through various means of costs control. Instruction costs management is the foundation for colleges and universities development. The level of instruction costs management influence and restrict the development scale of colleges and universities.Reinforcing the instruction costs management of colleges and universities,It's not only can increase the scientific and strategic of educational resources investment and avoid the waste of resources, but also can make use of the funds and resources more reasonably, to improve the overall level of colleges and universities management. At present, China's instruction costs study is in the theory exploratory stage yet, the accounting system is still on cash basis.To practice instruction costs accounting and managing is lack of necessary theoretical principle and policy foundation.There is no effective accounting system and costs management mechanism.This paper will be based on the financial transaction practice of colleges and universities,utilize the foreign research findings, take Guangzhou University of Chinese Medicine as a sample, and further probe the instruction management pattern for colleges and universities.This paper mainly includes five parts:Chapter 1:to discuss both domestic and international research status in instruction costs, and introduce the objective,contents,methods and significance of instruction costs study.Chapter 2:to stress the concept, connotation and classification of instruction costs, analysis the influencing factors and characteristics, and the principles of instruction costs control.Chapter 3:to indicate the status of instruction costs management in Guangzhou University Of Chinese Medicine, and analysis the probable issues and flaws.so that to detect the regulation to instruction costs operation in colleges and universities.Chapter 4:Through the analysis and study on Guangzhou University of Chinese Medicine, using economic management theory to propose scientific countermeasure for instruction costs controlConclusion as follows:The first,the establishment and operation of market economic system, demands that the modern costs management theories and methods must be applied to instruction costs management in colleges and universities, in order to establish a typical costs management pattern.The second,to distinct several concepts such as costs,instruction costs,education costs in colleges and universities,instruction cost in colleges and universities,and analysis the operation and control principles for instruction costs in colleges and universities.The third,it must thoroughly reform the current university accounting system and financial institution.The core content is to operate accounting on accrual basis instead of on cash basis.Because it benefit for Correct measurement of income costs and actually reflect the financial operating status and profit of colleges and universities. It also can effectively link the expenditure and revenue,and create conditions for the performance-oriented management in colleges and universities.The fourth, based on the empirical study in Guangzhou University Of Chinese Medicine. Through the analysis with pedagogic theories,principles of management and economic theories,it gets that the key to improve costs management benefit is to establish costs management accountability, control personnel costs,reduce the consumption of material resources and effective costs calculation.