Research On Higher Education Cost Accounting

Higher education cost accounting is an important part of higher education management and a critical link of higher education financial management. People have taken higher education as purely consuming project for many years, under the guideline of which, higher education financial management only makes budget for incoming and outgoing amount, never takes cost into account and not even mentions the efficiency which may means making money from that. Actually higher education is also a kind of significant manufacturing investment and includes input and output, as a result of which, educational efficiency should be considered and higher education cost accounting should be made especially under the circumstance of funds shortage. Cost accounting can not only alleviate funds shortage but also embody the real social requirements to the universities and the objective needs to the universities' reform and development.Chapter 1 makes the summary and remarks to the research conditions home and abroad after expounds the research background of higher education cost accounting, and then introduces the main content, method and technical line.Chapter 2 significantly make theoretical analysis to the fundamental conception related to higher education cost, expounds several classification methods of higher education cost, makes clear the conception regulations of higher education cost, and has the higher education cost accounting with clear target.Chapter 3 mostly put forward higher education cost accounting model through learning from the cost accounting method of enterprises on the basis of analyzing our current different cost accounting modes.Chapter 4 establishes higher education cost prediction model and make simple demonstrative analysis.Chapter 5 takes use of concrete example to explain the methods and detailed procedures of cost accounting on higher education.Chapter 6 generalizes the conclusions throughout this article and makes some suggestions.