Non-teaching Operation Cost Control And Strategy Research Of Private Basic Education Institutions

With the implementation of the law of promoting civilian-run education in Sep,2017,private kindergartens and private senior high school are allowed to make profit.Non-profit private school can transfer part of balance to development fund.Education administrator has begun to pay attention on the cost control skills in business area.As far as we know,private school or kindergartens can only receive tuition fee as revenue,and tuition fee can not be adjusted so frequent.In this way,private school can only get profit or return by reducing operation cost.However,in order to keep education quality,human resource cost and education operation cost can not be reduced,only non-academic operation cost can be controlled.Therefore,the purpose of this essay is to provide a possible cost control plan for private school non-academic cost.First of all,the significant role of non-academic operation cost control will be described,current situation and troubles of non-academic operation cost control in China private school will also be introduced.In the part of example analysis,a private school in Shanghai has been chosen as an example for analysis.Through investigating in this example school,a lot of useful cost control methods could be displayed.At then,the cost control results,experience and revelations for this example Shanghai private school can also be found.In the following parts,the principal and method of cost control will 'be provided as a proposal.Based on cost agent theory,cost theory and the theory of Constraints,discuss and analysis private school non-aeademic operation cost control with the method of overall budget cost control,overall cost control and investment&profit analysis.At last,make a conclusion that the best proportion for non-academic operation cost is 40%,any non-academic operation cost control need to follow three principles of cost control,excellent non-academic operation cost control can give rise to reasonable returns and help private school enhance core competence.