Research On The Calculation Of Education Cost Of Uiversities In China

The latest concept of education cost was proposed by the western education economist John·Vaizy . Thereafter several scholars has made some research on the concept and related practice. Since the 80s last century, the Chinese scholars also started the research which just focused more on the associated theories than the practice of education cost. The paper summarizes and analyses the related domestic and foreign theories of education cost, then summarizes the characters and species of education cost in our country.Currently, the source of university fund has becoming more diversified in our country, with the increasing demands on the information of the university education cost from the government, the university, investors, college students and their families. Nowadays, there is no law or regulation to stipulate the definition and calculation methods of the university education cost. Universities mostly use there methods on the calculation of education cost, which mentions the statistical sampling-based costing, accounting-based costing, accountant information transforming-based costing. Using the there methods can't accurately calculates the c and satisfies the demands on the information of the university education cost from the managers and people in the society. Therefore, a new kind of calculation of cost need to be raised to overcome the shortcomings mentioned above.Based on the research on the related theories, practice, laws and regulations and reference on the experience of the calculation of the information of the university education cost of the to satisfy the needs of universities and the society,the paper proposes a proper method of calculating the university education cost——activity-based costing which is widely used in the manufacturing to fulfill the increasingly complicated needs of production and management. After discussing the necessity and feasibility of the application of the method, the author designs the processes for the calculation of the university education cost with the method of activity-based costing. These problems should be paid more attentions such as depreciation of fixed assets, housing subsidy and etc. An additional explanation on the process of calculation has been put forward based on the analysis of the case. Finally, it comes to the summary.