Research On The Theory Of Educational Cost Calculation Of Sport Departments Of Normal Universities

The calculation of educational cost is to calculate all expenses happening in the course of education according to certain technical methods. In China, the study on calculation of educational cost has more than 20 years. In the period, the content of calculation is more explicit and detailed. The calculation method is from traditional statistics method to accounting method. This is a very big progress. Many Researchers further propose that academies can be looked as accounting subject, which has vital significance in management. Therefore, basing on these rationales, sport departments of normal universities can establish accounting system.The goal of sport departments calculating cost is to raise the level of cost and finance management. Through this way, sport departments can enhance utilization of their own educational resources in the face of shortage of educational investment, and establish economy development pattern. Departments can realize the sustainable development of physical education. Implementing the calculation of educational cost can also enhance educational level and departments have prominent education characteristics, and strong competitive advantage in kinds of competitions in gradually opened educational market.Physical education has its own characteristics such as especial teaching methods, small class scale, diverse demand on teachers and teaching depending on sport facilities etc, and these characteristics maybe decide sport department's cost is different than other department's. What is the most important study in the thesis is to establish a kind of accounting system about educational cost of sport departments. Firstly, according to educational particularity, the thesis specifies the basic theory of accounting like account subject, account object, account year, principles of educational cost calculation and so on, then it studies the whole process of accounting cost. It designs corresponding accounts and account books, and discusses the methods and standard of distributing public expenses. The article also shows the concrete account method and designs some commonly used accountant report form. In fact, we only calculate the cost that happens and can be measured by the currency in the course of physical education. These cost don't include opportunity cost and is only a part of the total educational cost of students. Because of educational particularity and universities belonging to nonprofit organization, when people analyze quality of educational cost, cost data and educational effectiveness should be united to analyze. We can't draw the conclusion about the level of academies management from only cost data, or wrong conclusion can be obtained, which will influence development of departments. After analyzing the relations between cost data and educational effectiveness, departments can find how is the quality of educational cost. And after finding some questions, they can reduce cost or improve education quality by adopting certain methods.The study on calculation of educational cost of school is still all not mature in theory because of too many limited factors. Studying calculation of department's educational cost is even difficult and complicated in theory and practice. The thesis only theoretically studies the question. In the future, if I have chance, I will go on to study the question, especially to calculate education cost of sport departments according to real data, and to prove whether the method provided in the thesis is available by applying it in the practice.