Study On The Problem Of University Education Cost Accounting

Average cost per student information for determining funding for higher education, to develop a standard tuition, family education decision-making, efficiency and profitability as well as an important basis for measurement of higher education Therefore, this measure of the cost of Higher Education and the accounting system problems, the cost of college students were determined to study the issue.From the definition of the cost of education and foreign scholars to start, first cost theory, the system analyzes the development process and the latest developments in the theory of costs to different perspectives of economics and accounting and other higher education costing analyzes, and drawn from different educational costs and commodity costs, the cost of education itself by analyzing the characteristics of the cost of education research and choose the path explored.Data analysis, qualitative analysis and quantitative analysis, theory and reality are summarized survey combined with an integrated approach to induction and deduction, abstract analysis, statistical analysis, such as the combination of concrete taken to a university in2012in Shanxi Province accounting information based costing data education, colleges and universities through the items of expenditure analysis, summarized Higher Education cost items, and on this basis proposed subdivision to college (professional) education costing methods, and strive to form a more complete set of feasible cost measurement system.