The Research Of Improvements In The Collegial Training Costs Caculation

The analysis on the cost of education and costs calculation of collegial training is an important part of educational economics. As college students doubled in the past decade, the large-scale higher education in China has consumed large quantity of resources, which in turn has made a great impact on the country, the society as well as the consumption of family members.Therefore, a more reasonable allotment of education resources is highly required.With the multiplization of educational investment, the system of sharing of education cost and its compensation has been accepted in the circle of management in of higher education. However, reasonable sharing of the cost must be based on a relatively objective checking and ratification of collegial training costs and higher learning tuition. In fact, the undergoing relevant research from the angle of resource distribution and Cost-profit, which aims to achieve the efficiency and fairness in educational resource distribution, has gained as much popularity in society as in the higher education itself.Based on the relevant theory of costs calculation of collegial training and the present discipline and education objectives in colleges and universities in China as well as up-to-date results of researches on collegial training calculation, the present paper first explores the possible reasons for the unsatisfactory cost calculation in present colleges in China from the angles of revelant system and management, then,instead of the traditional way of costs calculation of collegial training, a new method as activity-based Management and activity-based Costing is introduced to some colleges and its application is analyzed. The paper ends up with some revelant suggestions on the improvement of costs caculation and its Management in highter education.