Research On Educational Cost Management In Schools

Education has been taken as consumption and welfare, while as school has been taken as non-profit institution in this country for a long time. This situation results in the lack of both interior impetus and exterior pressure of educational department. With the further understanding of the education, especially of the efficiency and the benefit, universities and colleges have achieved more and more accomplishments of educational cost management. But the research, even exploration in this field of schools, which assumed the fundamental educational tasks, has not been made out as yet. Facing the external reality of continuous shortage of education expenditures and low efficiency of educational resource using, we have to set out now.This paper is organized into four parts as follow. Part one deals with the transformation of thought. This part includes three chapters. In the first chapter we analyze the background of educational cost management, including the challenges education facing to "Two Shifts", educational concepts to be updated, the situation educational resource increasing but education expenditure continuously lacking and the low efficiency of educational resource using. The second chapter focuses on the significance of educational cost management. The third chapter briefly summarizes the course of educational cost management. Part two deals mainly with the concept of cost. We discuss this from the concept of the cost in economics to the educational cost. Then we probe into schools educational cost through elaborate analysis on the composition of it. Concretely, we extend this topic from the receipt source, the expenditure purpose, the expenditure time to the resource collocation based on the special case of schools educational cost respectively. In part three, cost management is mainly discussed. The case of its starting and developing is briefly surveyed. Then predicting and planning, controlling and evaluating, and costing about educational cost management are considered. The problem of schools educational costing based on two cases about expenditure management is discussed in the last part. Finally, in part four, schools educational cost system is constituted by three components. The first is the establishment of basic criterions. The second is the setup of cost management sections and positions. The third is building up the operating system of schools educational cost management. This can be archived by improving educational budget system, standardizing educational charge system and assuming cost evaluation system on running schools.