The Study On The Cost Measurement Of Colleges' Equal Educational Service Per Student

The university is regarded as a non-profit institution all the time.The government and the school do not attach great importance to concept of education cost.The complex education activity even increases the difficulty of the cost accounting,which contributes to the weak cost concept and consciousness of the university.With the rapid establishment and improvement of our domestic market economy,the reform of higher education system has gone through further deepening.The concept of average cultivation cost per capita in university and the theory of education cost sharing are being put forward gradually,which determines that the expenditure resource of the university does not come from the government financial allocation any longer,instead,it forms multi-channel all-around education input status.Since from 1960s,the education cost has become important information widely concerned by government,school administrators,investment parties,society,etc.The problem about education cost accounting also has become a new research topic for the scholars.From the implementation of charging system reform,the problem of tuition charge standard has aroused great concern among the government and persons of all sectors of the society.As the sharer of the education cost,they hold that establishing charge standard has important theoretical and practical meaning,so the accurate data of the average cultivation cost per capita becomes indispensable information for confirming the charge standard.In addition,the average cultivation cost per capita is an important reference for the government to provide appropriate budget and make education decisions.Meanwhile,it accelerates each university to strengthen internal management,establish cost consciousness,and improve the teaching resource allocation and school management effectiveness.At present,the problem of cost management has become an important influential factor.It restricts the further development of the university.On one hand,it leads to the shortage of education resource.On the other hand,the phenomenon that resources are wasted in different degrees emerges endlessly.Furthermore,the average cultivation cost measurement method is so tough that the data results are so vague,and the accounting and budget cannot be conducted accurately.This paper compares the literature about the average cultivation cost per capita of the university from many experts and scholars,fully discusses the necessity of the research on average cultivation cost for a standard student and the basis of the possibility theoretical support,distinguish and define the concepts related to education cost,cultivation cost and average cultivation cost for a standard student.Besides,it clarifies some problems,such as measurement basis,measurement principle,measurement object,thought,etc.What's more,it identifies the current difficulties of the cost measurement of average cultivation cost for a standard student,and makes case study by taking X University at local as a case.Moreover,this paper makes statistics and analysis towards the material data of each teaching and administrative units of X University in 2011,collects and distributes the personnel cost,public expenditure,and depreciation of fixed assets according to different standards.Finally,it confirms the average cultivation cost per capita of each college.On the basis of the data figured out in this phase,this paper plans to make further distribution according the major and course so as to figure out more accurate and reasonable average cultivation cost per capita according to the course,establish and extend the thought and countermeasures of the measurement,make it popular and apply it to the similar universities.This paper is elaborated in the following aspects:Chapter 1 is introduction.It introduces the research background,purpose and thought of the cost measurement of the average cultivation cost per capita in the universities.Chapter 2 is literature overview.It puts emphasis on summarizing the domestic and foreign literature from several aspects,such as relevant education cost accounting,education cost sharing,etc.Chapter 3 is the introduction of basic concept.It mainly analyzes the relevant concept involved in the cost accounting of the average cultivation cost per capita.It clarifies the basic concepts,such as education cost,cultivation cost and average cultivation cost per capita.Besides,it elaborates the computational item,influential factor and measurement significance involved in the average cultivation cost for each standard person of measurement.Furthermore,it clarifies the basic premise of the average cultivation cost of the students of measurement universities.Chapter 4 is mainly to discuss the collection and distribution method of the public cost in the education cost.Chapter 5 is to collect and coordinate the data by taking the specific data of X University in 2011 as an example,make detailed analysis measurement towards the data by applying the mentioned theory and methods,obtain cost average cultivation cost information of an accounting year,and explain the accounting method and specific steps of average cultivation cost.Chapter 6 are the conclusion,suggestions and disadvantages.Besides,it concludes the summary of the whole paper and puts forward problems that need to be solved.