Study On The Cost Of Higher Normal College Students In China

From the aspect of economics, actually, education is the process from input to output, whichattribute the problems of education cost. Higher education is of quasi public product. On one hand, it needsthe supply from government; on the other hand, it cost the higher educated tuition fee. Education cost is thegovernment investment and determine the student fees basis.To higher normal college, the study of training cost is a reasonable way to higher normaleducation prices. It can promote the inner reform of higher normal college, the right use of educationrecourse, limit arbitrary charges in education. It also facility the evaluation of the school managementefficiency, as well as, the regulation and control of government macroeconomic. Therefore, it can supplythe scientific basis of financial allocation and education prices standard. However, as the complex context,higher requirement, extensive involvement and high policy of cost accounting, the study of higher normalcollege training cost progress is slow. But at the same time, several cost accounting patterns have broughtup. These methods are mostly limited to theory and description of state level, from the application level, toreflect the higher teachers college training cost is simple and well known calculation method, in the datacollection process has not yet been found. What’s more, this thesis will focuses on the training cost ofhigher normal college.The theory is the practice guide, the calculation of the study based on the human capital theory,education and economic efficiency as the theoretical basis, with normal students as the research object,from the minimum cost of the human、financial、material which should be taken to train a normal collegestudent angle, designed a relatively uniform cost measurement mode, easy to understand and operate.Choosing a college as an example, undertook quantitative analysis on the training cost, analyzed thecorrelation between and the training cost and higher education economic efficiency, and put forward thequestions and solution countermeasures.Begin with the discussion on the cost in elements, refer to the relevant information and the datawas revised, the cost divided into personnel expenditure, public spending, land and fixed assetsexpenditures and other spending of four categories. Personnel expenditure covering school teaching staffcosts; Public spending mainly includes school, institute (department) on two levels of management of the costs to the auxiliary teaching activities; Land and fixed asset expenditures contain school infrastructureand resources allocation of the costs; Other spending is in addition to the above three outside of the costassociated with training students of the costs. Then, on a mathematical model analysis method establishedcost measurement method. According to be representative of the index established each cost accountingmethods and the elements of the data base. The costing process, in accordance with the cost accountingprinciples, illustrate through the case, the author uses the previously established measurement methods,combined with the current technical conditions, the method of standard that explores the standard costabout￥17643; To use accounting adjustment method, the accounting information is converted to cost data,it is concluded that the school student actual training costs about￥23669. By contrast, average actual costhigher than that of the standard cost about￥6026. That is to say, every train on a student spend real costthan the standard cost in excess of34%, and did not reach the better quality of education. As a conclusion,after causing the reasons for the difference analysis, confirmed the correlation between the size of the costin economic efficiency of college and describes the current higher normal colleges in their internalmanagement mechanism, the utilization efficiency of teaching resources and establish cost-effectiveconcept, the existence of the problem, with regard to the problems on this basis, puts forward somecountermeasures thinking.Finally, this paper summarized the research conclusion, and review the full text, to reflect theinadequacies in it.