The Theoretical Analysis Of PE Course Cost

As the key of education, cause is the way to express and implementthe purpose and value of education. Accordingly, course reform plays avital role in educational reform, and the development of educationalreform depends on the course reform. The study of the PE costaccounting investigates PE, helping to get the maximum value. Thisthesis tries to explore a new way for the study of PE course and acts asthe theoretical instruction for the practice of physical educationalteaching.By documents, interviewing the experts, investigation, analysis, andinductive reasoning, this thesis explores the model of PE course costaccounting and the methods to cut down the PE course cost. The studyholds the following ideas:1) Course cost is the consumption of recourses to reach the goal ofcourse. It is the sum total of labor and activities of PE course's resourcesconsumption during the process of putting into effect. In another word, itis the PE course's resources consumption. PE course cost consists of theoutput, consumption, material labor and value of the PE course resources.2) PE course cost involves: dominant cost, recessive cost and chancecost. The dominant cost of PE courses is value which is the PE dominantresources consumption to supply services directly for students to achievethe aim of PE course. It includes: PE spirit cost, PE thought cost, PEbehavior resource cost, PE value form cast and ect. Chance cost is themaximum profit brought by the process of using a certain PE courseresources to consume in place of another one.3) The systematic frame of the PE course cost accounting includesthe following six aspects: foundation, prerequisite, content, principle,project and program of PE.4) The theoretical patterns of PE course cost amounting run asfollows: PE course cost is the total sum of PE labor force resources cost,PE material resources cost, PE financial resources cost, PE informationresources cost and ect. 5) The control of PE course cost involves: PE labor force resourcescost, PE material resources cost, PE financial resources cost, PEinformation resources cost, recessive cost and chance cost and ect. Wecan increase the input of PE course, save PE resources cost, make full useof the PE course cost, administrate the PE course cost properly, thus wecan get the maximum value of the PE course, realizing the purpose of PEcourse and giving full play to the function of PE course.