Research On Education Costing Of IHEs

Drawing up "The method of education costing of every student in IHEs" is the significant work of "major areas of work of the Ministry of Education in 2007" , however, till now the method hasn't promulgated publicly. Recalling the development of IHEs accounting, we can see that the current financial accounting system belongs to the range of budget accounting of institutions. This system basically established according to the mode of former Soviet Union's in the 1950s, and it is adaptive to the highly centralized planned economy system that time. Afterward several reforms executed but haven't changed the original mode.In the great environment of social market economic, the reform of IHEs educational investment system and the execution of education reflects the relative education fair, and we have experienced the process from elite education to mass education, but this also aggravated the relative shortage of national IHEs educational outlay and aggravate the burden of educatee. So the overcharged fees by IHEs has become a hot debate caused the widespread concern from all the society in recent years. Of course the criteria of high or low of the fee charge should be the education cost. However, at present the IHEs haven't done the education costing work, and the rough statistics of education expenditure per student haven't gain the recognition of the society.Therefore, the work of IHEs education costing is very pressing and urgent. This thesis makes an in-depth study of IHEs education costing from the angle of accounting.First, this thesis gives the detailed explanations of definition and characteristics of IHEs education cost, and then analyze the difficulties of current IHEs education costing.There are some points which need mentioning in order to calculate educational cost in a university. We must specify the subjects of costing, objects of costing, periods of costing, period of costing, scope of costing, principles of costing. On the basis, this thesis discussed the two major problems, costing of assets depreciation and how to measure the scientific research cost.The common process of cost calculation is the emphasis of this thesis, and in this chapter, the design of cost items, accounting titles are detailedly discussed, meanwhile, explores the allocation standard and methods of indirect education cost.Finally, a case designed to demonstrate the whole IHEs education costing method.