On the System of Higher Education Cost Study.docVIP

On the System of Higher Education Cost Study Paper Keywords: college education cost costing Abstract: College education cost accounting problems, the country’s macroeconomic management and the university itself, the micro-decisions are of great significance. Article from cost accounting objects, accounting principles, costing period, accounting subjects, accounts processing, target system, and so elaborate cost accounting system for higher education. Pointed out that the costing for higher education, colleges and universities for strengthening the internal management, reduce the cost of education and improve educational efficiency in higher education has an important catalytic role. Institutions of higher learning with the development of science, the training and social services, three basic functions which play depends on the personnel and financial resources from national, social and personal, and other inputs. In a market economy under the conditions of higher education as an industry, there is a need for inputs and outputs contrast, there is a need for assessment of costs and benefits. Cost Accounting in Higher Education on a country’s macroeconomic management and the university itself, the micro-decisions are of great significance. The author combines the characteristics of colleges and universities, using the basic method of costing companies proposed cost-accounting system of higher education to build. First, the connotation of higher education cost accounting The cost of higher education refers to the educated higher education services in the value of resources consumed, these values can be measured in monetary terms. Generalized cost of education is to nurture a qualified graduates, the state, society and individuals to spend the full cost. The narrow sense refers to the cost of education to qualified students develop a full cost-consuming. The author studied the cost of college education cost of education in a narrow sense.