The Research Of Educational Cost Calculation Of Universities In Beijing

How much resources does it to spend to to bring up a university student in BeiJing?How much is the educational cost under the active supervise system,how to calculate and manage it?With the development of system change of educational cost,the government and society are all pay close attention to it. Higher education cost is one of the most important factors in strategic decision making of financial allocate funds, tuition fee standard, household education and calculation of yield of high education. So,this paper is conducted to have a study of system of calculation of high educational cost and calculate the standard cost of high educational cost.This paper take the definition of educational cost of China and foreign countries scholars as a start, analyzed the heuristic procedure and the most updated achievement of cost theory, analyzed the cost calculation from different angles of view,for instance, economics and accounting, then infer to the differences between merchandise cost and educational cost. quest the research routes and choosing methods,by analyzing the characteristics of educational cost.As to the part of data,using the mutually nethods of qualitative analysis and quantitative analysis, theory and fact investigation, idiographic using abstract analysis, statistical analysis, typical analysis, exemplar analysis, block diagram analysis.Take the data of educational cost of 2004-2006 of one university of BeiJing as a example, to make up a theory system of cost computation,by analysis of items of expense of education cost.