The Research Of Education Cost Calculation And Fund Management

With the times of knowledge economy approaching, Chinese universities are experiencing the transition of elite to mass high education. Meanwhile, the supply of the education outlay is not sufficient comparing with its demand. Therefore, it is becoming more and more important to optimize the configuration of the education resources and to improve the using efficiency of the education funds. In this thesis, the problem of how to calculate the costs of education is discussed theoretically. Additionally, a basic method of improving the efficiency of education funds is proposed in the light of the cost management.The conception of education cost is put forward firstly in the 50's of last century, with the appearance of the education economics. The education cost, as the vital criterion for determining the school tuition and the amounts of appropriate funds supplied by the government, is becoming more and more important. In our country, the problem of how to calculate the education cost is not clear now. In this thesis, based on the basic conception of education cost, the classification the premises and principles the objects and items of the education cost are discussed, as well as the influence of the college organization on the education cost. Finally, the problem of how to emphasize fund management of the college is discussed through the following aspects: the conception and system creativity, the establishment of a new organization, the standard cost and the analysis of the cost difference.