The Research On Calculation System Construction Of Educational Cost In University

With the variation of economic environments of the universities, the departments of national public finance and educational management need to determine the quantity of appropriation and the basis of charge according to the information of educational cost provided by university. In order to develop strongly in the intense competition environments, universities need to find out the financial position and educational cost of themselves to carry out correct decisions and effective managements. In addition, students and their families also need to carry out educational investment decision according to the information of educational cost of university. Because the activities of education service are more complicate, the relationship between the educational utility activities and irrelative activities of university hasn't been rationalized, there are some difficulties in selecting better methods to deal with the contradictions between cash basis and accrual basis, the university hasn't conduct calculation of educational cost so far.The thesis considers that the objective of non-profit organizations' financial statements is theoretical basis of carrying out educational cost calculation. The improvements of internal environments in university are the real basis. Therefore, it's feasible to conduct the educational cost calculation.Through the analysis of internal and external research on implication of educational cost, the thesis brings forward the implication of educational cost. Guided by the principle of coordination, relativity, cost-benefit and justice, the thesis puts emphasis on researching construction of educational cost calculation system of university. The thesis adopts the accounting calculation method of double-basis system. The thesis thinks over fully the principle of coordination as it chooses the route on calculation method of educational cost of university. The thesis defines the objects of cost calculation and more layers period of cost calculation based on semester layer. During the calculation of educational cost of university, the thesis takes the method different from the traditional method on accumulation and allocation of manufacturing expense in manufacturing cost calculation-method. The thesis carries on a more reasonable allocation. At last, the thesis calculates out the total educational cost of university and average-student educational cost of university. The thesis discloses the information in the form of educational cost and educational surplus statements.The author constructs the system of educational cost calculation of university through reading a great deal of relative documents, comparing all kinds of research achievements, analyzing and comparing the characteristics and relation of educational cost with the ones of product cost of enterprise, combining the practice experience in teaching activities. The thesis provides a train thought for the real problems that the govenment, university , people-receiving-education and their families need educational cost calculation of university urgently.