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Research On The Accounting Method Of Educational Cost In Public Higher Schools

Posted on:2018-11-10Degree:MasterType:Thesis
Country:ChinaCandidate:L YangFull Text:PDF
GTID:2437330518459313Subject:accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of technology,human resource takes an more and more important strategy position in a country.Being the main place of personnel training,universities are been payed more and more attention.With the enhancement of tuition in universities in provinces like Guangdong,Jiangxi and so on,people cares more about the cost of higher education,while few of the universities can meet the requirement.In order to build up a system not only reasonable,but also useful,and meet the different requirement of the cost of higher education and the requirement of scientific and refined management of finance,this passage designs three dimensions of the cost of higher education.The profession dimension from the vision of students being educated;the academy dimension from the vision of the management of school;and the university dimension from the vison of external information user.Furthermore,each dimensions of the cost of higher education includes three levels of cost.The first level is training cost,which include the direct cost of each academy and the cost of education assistant department.The second level is total education coat,which add the cost of administrative cost to the training cost.Considered the controversy to count the cost of retirement,this essay designed the third level:total cost of the student,which take the cost of retirement into consideration.What's more,for the characteristics of large proportion of indirect cost in the cost of educational cost,this passage allocate different indirect cost by various motivations.
Keywords/Search Tags:Educational Cost, Allocation by motivation, Cost accumulation, Cost allocation, Cost statement
PDF Full Text Request
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