The Comparison Research Of Standard Cost And Actual Cost At University

Nowadays the higher education scale expands and university tuition fees riseconstantly. The social requirement to higher education and the accuracy of cost accountingincreases. But the education cost accounting is not an easy thing, for the education costcomposition, calculation method have not reached an agreement at present. A lot of peoplestill have the misconceptions in understanding of the education costs. It is usual toconfused education actual cost and standard education cost. Education cost is divided intopractical education and standard cost of education. The actual education cost reflects actualconsumption of educational resources in the higher institutions. Standard education costreflects the lowest cost of teaching activities must consume. There is a big difference in theaccounting methods and principle between the actual education cost and the standardeducation cost. Practical education cost is accounted by making using of financialinformation of higher institution. It is gained by eliminating the actual spending that hasnothing to do with students in colleges and universities, and at the same time increasing theexpenses related to cultivating students. Standard education cost is gained according to thebasic standard regulated by the laws. It refers to the expenses developing a student mustoccur in a period and has nothing to do with the actual education cost.This article first expounds the theoretical basis of education cost accounting, anddistinguishes the difference between the educational cost, university education cost andstandard cost of per student, and the principles and characteristics of education costaccounting. It has been clear that the measure basis, measure object and measure project ofeducational cost and standard educational cost of per student and so on. According to this,the article designs the cost accounting methods and procedures for the actual educationalcost and standard educational cost respectively. Except for the calculation method isdiscussed, This article uses the educational cost accounting method proposed in this paperto measure the actual educational cost and standard educational cost of Inner Mongoliauniversity of science and technology respectively.