Study On Cost Calculation Of Higher Education

Educational costs of universities are all of expenses consumed by universities during they offer educational services. They are the monetary reflection of both materialize labor and living labor when students are learning. By calculating the educational costs, universities could take full advantages of educational resources and improve their management so that they would benefit largely from limited educational resources. Meanwhile, with diversification of educational outlay, calculating educational costs of universities correctly is precondition of establishing reasonable sharing policies of educational costs. Besides, government, investors and families all need to acquaint with educational costs of universities to make their own decisions.Calculation of educational costs stays at a talking stage. The material policies and measures of calculating educational costs of universities are not ascertained yet. In this thesis, we try to design a calculating flow of educational costs calculation to make sure average training costs of a university based on relative information from a university.First, we introduce the backgrounds to work on calculating educational costs of universities.Then we summarize main domestic and foreign points of view about educational costs calculation. Based on these summing-up and analysis, we define the educational costs of higher education and classify them in the third part of thesis.In the forth part of thesis, we work on designing a calculating flow of educational costs. With guidance of calculation theories of educational costs, we design a feasible calculating flow of educational costs, using calculating measures of product costs in enterprises for reference. First, object and period of educational costs calculation should be set up. Then we design relative calculating subjects of educational costs and costing bill of educational costs. Next we note, collect and distribute all expenses of a university and account the educational costs of the university. At last we design and fill the report forms of educational costs based on above mentioned results.In the fifth part of thesis, we explain further about how to calculate educationalcosts of a university through a example. We analyze it after we fill the educational costs report form of the university.At last, we point out the problems need to work on.In conclusion, aiming at offering relevant references for decision-making on the calculation and sharing of costs of higher education, this thesis focuses on the theories about higher education costs and the methods to measure it.