A Research On The Accounting And Control Analysis Of The Teaching Cost In Polytechnic Colleges

Teaching cost belongs to the field of education economics, which was put forward with the emergence of human capital theories, which has been one of the difficult problems in the research of education economics since it came into being, and on which much attention was paid. Based on the situation of our country, it has become a difficult and important problem to calculate the teaching cost in colleges, especially in polytechnic education which developed rapidly in early 1980s. And because of the short development and insufficient investment in polytechnic education, to calculate the teaching cost thereof appears even more important. To establish a standard and practical system for cost calculation, cost control and cost analysis in polytechnic colleges is useful for the reasonable arrangement of educational resources and the efficient operation thereof, which can bring favorable profits to polytechnic colleges when it accords with teaching regularity and social welfare.The thesis falls into five parts:The first part mainly introduces the significance of researching the educational cost for polytechnic colleges by analyzing the present situation of the research thereon. Although having different statements on education or teaching coat, experts at home or abroad have formed correspondent views on the contents thereof. That is, the nature of educational cost is the value of the resources that are consumed by the learners. It include not only the value of the educational resources in the form of currency --- actual cost of education ---- but the loss of value during the course of employing educational resources --- opportunity cost of education. Teaching cost, as part of educational cost, refers to the actual cost of education, not the opportunity cost.Based on the analysis of cost, educational cost and higher educational cost, the second part illustrates the concept of the teaching cost in polytechnic colleges, bringing to light the contents and definition thereof. Then eight classifying methods are discussed. In practice, the calculation, control and analysis of teaching cost can't be separated; they should be combined. To achieve better result, different methods should be employed in classification for different purposes. Then eight features of teaching cost is illustrated before discussing the influential actors in teaching cost from such three aspects as educational administrating system, policies and polytechnic colleges themselves.The third part mainly introduces the calculating patterns of teaching cost. First, based on the analysis of the calculating principles and premises of the teaching cost in polytechnic colleges, the paper specifies the objectives of the calculation. Then, through the conclusion of the research findings of the past, the paper puts forward three calculating methods of teaching cost and makes comparison between them, suggesting task cost method as the best one therefore. Then the paper gives the specific procedures for task cost method, takes a polytechnic college in Hebei as an example to test the feasibility of the method.The fourth part mainly introduces the pattern of teaching cost control in polytechnic college. Based on the analysis of the contents, function and requirements of teaching cost control, the paper designs the procedures of teaching cost control, establishing the system thereof, and puts forward the methods for teaching cost control in polytechnic colleges by referring other people's findings.The fifth part mainly introduces the analyzing patterns of teaching cost in polytechnic colleges. Based on the analysis of the aim, standards and analyzing procedures of teaching cost analysis, the paper sets up the index system for teaching cost from such four aspects as teaching, teaching management, student management and college administration. And the paper puts forward the specific methods for the analysis of the teaching cost, and takes a polytechnic college in Hebei as an example to do the analysis of the teaching costs in 2006 and 2007, finding the major problems in the college cost administration and offering solution to the coming decision and control.It is feasible to implement the calculation of teaching cost. But to introduce cost calculation and control into polytechnic colleges, fundamental administration must be enhanced. By undergoing teaching cost analysis, problems in the college administration and teaching activities can easily be found, expense being controlled, efficiency being promoted and teaching management being enhanced.The calculation, control and analysis of teaching cost in polytechnic colleges is a systematic project. This paper primarily researches relevant theories. At the same time, the research of education and teaching cost has been done for many years in China, yet it has been practiced in polytechnic colleges. To achieve this, such problems must be resolved as depreciation of real estate, changes of student number, the index standards of teaching cost analysis, which can be resolved through the further research on teaching cost.