Open And Distance Education Costing Problem Of Grassroots Radio And Television University Study

Since 1999, the ministry has carried out the "the experiment unit of Training Mode and Open Education". The Central TV University, as one of the first batch of experimental universities of long-distance open education, making full use of the modern technology of multi-media, cultivated crowds of excellent talents in this field. The related issue of cost-accounting is concerned by more and more decision makers, educational workers and the public. Theories in this field have been expanding.Regional TV University is the most basic and central cell of the system. It stands in the frontier of the long distance open education, which has practical significance to the cost accounting. Although the specific situation of different regional units are various, there are similarities in the constitution of the cost, majors and the ways of cost saving. All units can draw lessons from the study, in order to analyze the cost, and administration, and improve the benefit of school running.The thesis based on the relevant theories on the cost of long distance open education, making a literary review of the present condition and contents of the studies at home and abroad in this field. The thesis constructs a mode of cost-accounting, based on the practical constitution of educational cost, combined with the activity-based accounting. Then the mode is proved by empirical methods, according to the experiment result, the conclusions are drawn. The cost of indirect homework administration is lower; the depreciation cost of the educational technology support and fixed assets is higher. The cost-controlling depends on the nature of distinct activity-based accounting. The scale benefit can be formed. In the mean time, suggestions are put forward according to the problems encountered during the analysis.