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Accounting Modeling Of The Undergraduate Ecucation Cost

Posted on:2010-10-11Degree:MasterType:Thesis
Country:ChinaCandidate:L W WangFull Text:PDF
GTID:2197360302961395Subject:Principles of Education
Abstract/Summary:PDF Full Text Request
The undergraduate education cost is becoming mrore and more concerned.Because it is basic foundation of the university charge standard, as well as the efficiency important index to evaluate the university-running quality and efficiency. How accuratly calculated the undergraduate education cost is one of the key issues research on calculation of the cost in our country now was still at the theory discussion stage.It has not established set of recognitions of the calculation system and the method. This article has profited from Activity-Based Costing in cost accounting to analyzed the undergraduate education cost accounting principle and the procedure and so on, and attempts to establishes a more scientific accounting pattern.At first the article introduced related concept about The undergraduate education cost and has chosen education property right theory, human capital theory and education cost-compensation theory for the theoretical basis,then carry the preliminary design on the undergraduate education cost pattern,for clear about the calculation significance, the request, the principle.It carried a more scientific classification on projects concerning cost of education. The paper final part is the concrete practice operation research on the undergraduate education cost, and was also confirmation research to the full article conception theory.
Keywords/Search Tags:education cost, calculation the cost, Activity-Based Costing, Cost Driver
PDF Full Text Request
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