Study On Calculation Issue Of University Educational Cost

The emergence of study on educational cost is followed by the birth and development of educational economics. The study on educational cost is one of the important domains in educational economics at all times, and as the research in educational economics is increasingly furthered and developed, the study on educational cost also receives consummation and development. Nowadays, educational cost becomes the issue universally concerned by government, university and the whole society. Under the new position, in order to emphasize not only the teaching and research activities, but also the law of economic activities universities; emphasize not only the social benefits of running school, but also the economic benefits, universities shoud introduce the most fundamental method in enterprises'economic activities–cost calculation. Thus, a set of university educational cost calculating mode which is normative, unified and easy to be manipulated should be built to link up the budget accounting system used now.First, a series of fundamentally theoretical issues should be nailed down when calculating the university educational cost. This article presents the concept of university educational cost and expatiates the classification of educational cost, and other basic issues like the special principle of educational cost calculation from totally new point of view, on the basis of cost analysing and the concept of educational cost. After analysing the calculating object of university educational cost, the range of cost calculating and cost projects and other issues like methods for calculating, this article sums up the general procedure of educational cost calculation. Finally, this article specifies the related issues of the management of university educational cost from four aspects: the constitution of standard cost, the administration and control of the enforcement of standard educational cost, the evaluation and assessment of educational cost index and the approach to lower the educational cost.This article is aimed to provide correlative theoretical sustainment for the establishment of educational cost calculating system in universtities by studying and analysizing the theory, method and procedure of the educational cost calculating in universities.