Theories And Methods Of Higher Education Costing Study

Educational costs of universities are the value of the consumed resources in providing educational services. The data of educational costs is constantly drawing attention from university supervisors, investors, governments, and students' families. The calculation of educational costs is an effective way for universities to enhance the utilization of educational resources to improve functioning efficiency. It originates from the accounting reform in universities and from the tense intercollegiate competitions. It is necessary to implement the calculation of educational costs.Though educational department specializes in spiritual production, it can also make use of the cost calculation rules of material production. There are some points which need mentioning in order to calculate educational costs in a university. First, we must specify the subjects of cost calculation, objects of cost calculation, period of cost calculation, scope of cost calculation, principles of cost calculation, cost items and asset depreciations. This thesis generalizes the common process of the cost calculation of universities and advances the allocation standard and methods of indirect educational costs. A systematic study was made on the accounting calculation and accounting revision. The thesis considers it necessary for universities to set up a system of educational cost calculation and then make this system both the main data channel of educational costs and a useful tool in educational supervision. Whereas it is immature to build a unified cost calculation system, the thesis suggests private universities set up the system first. The thesis also suggests that it is also feasible to make a transformation by using the current accounting data.The thesis makes an in-depth study into the theories and approaches of the cost calculation in higher education. By doing so, it hopes to offer relevant supports for universities in setting up a system of educational cost calculation.