Educational Cost Accounting’s Practical Research

Currently,the source of university fund has becoming more diversified in ourcountry,with the increasing demands on the information of the university educationcost from the government, the university,investors,college students and theirfamilies.Moreover, due to limited educational resources, managers are in order tofight for better allocation of resources, improve capital efficiency, it needs the cost ofcollege education in accounting.Higher educational cost accounting is both a theoretical research, but also apractical topic. This paper is discussing higher educational cost accounting based onboth theoretical and practical aspects,and is mainly on practical research. This paperis divided into five aspects:Chapter I, firstly, under the description of the article’sresearch background and significance, this chapter proposes the issue and researchnecessity of the higher educational cost accounting. And it reviews higher educationalcost accounting system research, on the summary and related research at home andabroad is analyzed on the basis of current deficiency as the focus of thispaper.Chapter II, this chapter mainly describes the theory’s development of highereducational content and reviews the concept’s development of the cost, theeducational cost, the higher educational cost and the cost of higher education.Secondly, this chapter defines the classification of the higher educational cost forfurther research on the higher educational cost accounting; Finally, this chapterdescribes the characteristics of the higher educational cost.Chapter III, this chapterestablishes the higher educational cost accounting system, and this chapter introducesthe premise of the higher educational cost accounting; and it discusses the researchmethods of the higher educational cost accounting and explores the cost included inhigher education accounting issues.Chapter IV, this chapter mainly introduces theproject analysis and the disbursement detailed analysis of the higher educational costaccounting; Secondly, according to the educational cost’s data collection of oneuniversity on2010,this chapter calculates the exact educational cost per studentthrough the survey method; Finally, from the quantitative point of view, this chapterdescribes the mathematical relationship between the educational cost of oneuniversity and the influential factors from2003to2010,and it establishes a predictionmodel.In conclusion, this chapter thinks that the higher educational cost accounting is a long-term and complex system, and only takes the system as the breakthrough pointand takes efforts to research, we can truly find the effective way of the highereducational cost accounting.