Study On Higher Education Cost Data Mining Based On Accounting Voucher

The university education cost is the total value of Physical labor and living labor which is consummated in the process of providing educational services by universities. Measurement of the cost of education is the basis of formulating charging standard, is the requirement of establishing reasonable higher education's cost-sharing mechanisms, and is also an important means of improving the management level and educational effectiveness of universities, so both the internal and the external environment changes demand the universities to take educational cost measuring.It is rather difficult to measure university education cost though payout subjects in current university education cost accounting system. The main reason is the payout subjects can only embody the totals of expenses without the property of expenses, which leads to the failure of determining the expenses that need to be deducted. Considering this situation, this thesis bring forward a method to measure university education cost from the view of accounting voucher, by which we can directly obtain the university education cost information on the base of summary.subjects and other elements of accounting voucher that is related with education cost.Ii can be realized through data mining technique to obtain education cost information from accounting voucher. This thesis aims to mine university education cost information in accounting voucher by establishing university education cost data mining based on accounting voucher and bring forward my proposals about education cost controlling.First, we analyzed universities accounting and education cost. This thesis analyses our country's universities current accountant aims and accounting basis targeting the specialty of universities accounting and emphasized the changing of accounting measurement basis which is essential in education cost measurement. After that, we analyzed the principles and range of higher education cost measurement, determined university education cost elements and computing method according to relative theories. All the analysis are assumed and restricted by the results of the above analysis, after which we take the next step in education cost data mining.Second, we carry out data mining. We established education cost data mining project and bring it into effect in a certain university's accounting voucher of 2006.In the implementation, we preprocess the data on the basis of taking the information of abstracts and subjects in accounting voucher as data mining condition,after which we got decision tree and prune it and got classification rules. According to the rules,we found out the accounting voucher related to education cost, computing the education cost of the certain universities through education cost computing methods and got the total education cost and average cost per student, Analyzed the gross of education cost and structure and get the result of data mining.Finally, we bring forward our measurements in controlling university education cost from the four aspects including education cost measurement system, business expenses, capital assets and staff regarding the result of data mining.Though research in this thesis, we aim to give our reference in measuring and controlling education cost of our country's universities and also give and an idea for designing software in education cost measurement.