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Research On The Educational Cost Accounting Of General University In China

Posted on:2013-12-28Degree:MasterType:Thesis
Country:ChinaCandidate:A J XuFull Text:PDF
GTID:2247330392953052Subject:Educational Economy and Management
Abstract/Summary:PDF Full Text Request
The college and universities in China created a large number of high-qualitypersons for social development needs. At the same time also must be taken intoaccount in the development of higher education to the economic efficiency problem.Today’s Chinese higher education, faced with extremely limited resources in Collegesand universities, At the same time, the existing education resources usage andextremely wasteful, two contradict each other.Chinese institutions of higher learning is legal to provide higher educationservices business unit. Under the condition of current market economy, colleges anduniversities in cultivating a large number of social talent.In this situation, colleges anduniversities to strengthen their own management level, strengthening financialsupervision, to maximize the reduction of students’ cultivation cost, inward excavationforce be imperative. Pay close attention to perfect system, science of educational costof university students are students, parents, community, college administrators.This paper attempts to introduce the operation cost method on higher educationresources consumption reasonable collection and distribution, relative to accuratelycalculate the cultivation cost of College students.On education cost accounting in colleges use cost of operation law of our country,some researchers have made some achievements on this problem. However, at present,domestic quite a number of college education cost accounting was selected statisticalmeans, the financial accounts cannot complete system linked to the cost of highereducation to provide information related to. However, the concept of cost from theenterprise, in the modern enterprise, one of the most popular in the forefront of thecost accounting method is the operating cost method of cost accounting of highereducation, this paper from the viewpoint of the necessity and urgency, the costaccounting method of the introduction of the cost accounting of higher education.Cost of operation law of the English name is Activity-Based Costing.China’s highereducation service reflects the very continuous, periodic, complexity, In addition,institutions of higher learning of our country information equipment such as computerand other hardware equipment, conducive to the realization of the computerizedaccounting, information technology, From the above inference, higher education costaccounting and cost of operation law required are aligned with each other,so as to build a new, reasonable, scientific, systematic and accounting higher education tocultivate the talent resource consumption accounting information system.Therefore, based on the above analysis, this paper from the cost accounting ofhigher education the realistic need and feasibility of starting, the thesis is divided intofive parts, The first chapter, the research background and significance, reviews theresearch status at home and abroad and the research content, framework and method.The second chapter mainly defines the related concepts of higher education costs, thecost accounting of higher education present situation, introduced the theory ofeducational cost calculation. The third chapter explains the different method ofoperation cost advantages and disadvantages. The fourth chapter construction ofuniversity educational cost activity-based cost accounting system. The fifth chapterthrough the concrete case to construct activity-based costing analysis. The sixthchapter conclusion and prospect. The author of this thesis adopted the business cost ofoperation law essence, the full combination of educational, economic, accounting andother fields of knowledge,Focus on the reconstruction of higher education costaccounting system,is committed to the use of higher education service economicsignificance, the university management and supervision layer to provide timely andaccurate scientific cost information.
Keywords/Search Tags:University educational cost, Activity-based costing, Cost accounting
PDF Full Text Request
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