A Research On Theory And Method Of Accounting High School Educational Cost

With the establishment of the socialistic market economy, nowadays, high schools are being gradually pushed in front of society and market. Since current high school operates as an independent juridical person according to the law, the educational cost problem comes into the views of both educationalist and economist and becomes a basic or major problem in the field of education economics.The formation of viewpoint of education industry established a solid theory foundation to introduce modern enterprise management method into high school management. High schools, however, are different from enterprises in their essential features of producing, spreading and utilizing knowledge. Being public welfare establishments, high schools are distinguished from enterprises which pursue profit maximization. Therefore, traditional cost management methods, in which cost are minimized, have some limitations in nowadays high school management.This paper begins with competition faced with current high school and discusses the cost problem from the view point of whether the high school cost is fit of strategic positioning and whether it help to the realization of strategic object.Beginning with the study of competition factors faced with high schools, this paper will treat the high school cost problem from the view point that whether the cost is coincidental to one high school's orientation or helpful to realize its strategic object. And then, the difficulties brought by the judgment of the high school cost simply by its quantity can be solved. At the same time, mistakes produced in evaluating high school cost can be corrected.In the research of high school cost management, the theory of core competitive power of enterprise, the theory of strategic management and orientation and the theory of value engineering were used for reference. Strategic orientation model, cost driver and value chain of high schools were discussed in detail, and then the evaluation model for high school cost management was built.Through the analysis and discussion in this paper, the author tries to find some common principles and disciplines of high school cost management and to do some theoretic and instructive research work for high school cost management.