Font Size: a A A

Research On Higher Education Cost Control Mechanism Based On Strategy

Posted on:2009-10-19Degree:MasterType:Thesis
Country:ChinaCandidate:L S PengFull Text:PDF
GTID:2167360245487692Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the advent of knowledge-based economy and the development of human capital theory, higher education attracts unprecedented attention from public and individuals, the government and public gradually increase its investment to higher education. Thus, colleges and universities in china obtain favorable development space. But education has been taken as consumption and welfare, while as school has been taken as non-profit institution in our country for a long time. This situation results in the lack of both interior impetus and exterior pressure of educational department. With the constant deepening of the reform of university management system, school managers, government and scholars have carried on research about the management about university educational cost both in theory and practice, and have made much achievements. However, the study and research on cost control of cost management haven't received much concern, resulting in many problems such as: total education resources is increasing but the education outlay is always hard up, higher education resources are inefficient, bankruptcy of institutions of higher learning, which affected the healthy development of China's colleges and universities . China's colleges and universities in order to be sustainable development, there must be a strong sense of cost control.This thesis begins with the connotation of higher education cost and higher education cost control, analyzing the possibilities, and contents of higher education cost control. Secondly, it sums up and analysises the issues of current higher education cost control in China, providing the foundation for the research in control mechanism. Thirdly, it focuses on the objectives of higher education cost control, the basic principals for cost control, the dynamic controlling mechanism, the supervision and restraint system. Finally, it introduces the supporting conditions for the realization of the cost control mechanism. This thesis is expected to provide theoretical support and practical guidance in solving the current prevailing issues such as: universities do not have a strong sense of cost, inefficient allocation of resources, wasting of resources and so on, enabling colleges and universities access to the sustained and healthy development.
Keywords/Search Tags:Higher Education Cost, Strategic Cost Driver, Cost Control Mechanism
PDF Full Text Request
Related items