Research On Cost-effectiveness Of Higher Education Based On Information System

With the development of economy,the state's investment in higher education has increased year by year,and the cost of education has been increasing year by year.This has positive significance to the cultivation of talents.Research on the analysis of the utilization of resources in colleges and universities to help the rational allocation of educational resources in colleges and universities,help to improve the level of fine management of colleges and universities,help to improve the efficiency of colleges and universities.On the basis of inheriting the existing research results,based on the cost-benefit analysis system of S University,this paper studies the utilization of educational costs in S universities through the introduction of basic data,taking the country's emphasis on educational input and output and information system construction as the background,Proposals to optimize the use of educational resources.First of all,this paper introduces the research background and significance,the purpose and content of the study,and summarizes the research on the cost of education,the output of university education and the cost benefit analysis of colleges and universities,and provides the theoretical basis for the follow-up research.Secondly,based on the basic situation of S University,this paper introduces the activity-based costing method and scientifically and rationally constructs the cost-benefit analysis index system.Activity-based costing and cost-effectiveness index system is the core of S university cost-benefit analysis system design,providing design ideas for information system.Activity-based costing is the method of accounting cost accounting in colleges and universities.The cost-effectiveness index system of higher education is divided into input and output index system,and the weight of each index is given.Input indicators include human resources investment,financial resources investment,material resources investment in three areas,output indicators,including teaching,research,social services in three areas.Thirdly,the module setting of the cost-benefit analysis system will be described.The basic data corresponding to each index in the cost-benefit analysis system will be introduced into the system,and the horizontal comparison between the different departments will be made,and the cost of education in recent years will be compared vertically The Found that the cost-effectiveness of S universities decreased year by year,only a small number of colleges and universities to effectively use the educational resources.According to the status quo,put forward the rational use of investment resources,the correct guidance of education output,to secondary institutions as a unit management and other recommendations.Finally,the advantages and disadvantages of the cost-benefit analysis system of S University are analyzed.The system has the advantages of simple operation,more intuitive output result,and shortcomings of basic data collection difficulties.When the system is promoted and applied,it is necessary to strengthen the protection of intellectual property rights.In summary,it can provide reference for other universities to introduce cost-benefit analysis system.