Training Costs Are Based On Birth Colleges And Universities

The national level of education is the index to measure the country’scomprehensive strength and the degree of social civilization. With the development ofsocial economy, as well as the the continued perfection of education system, thedemand of accept higher education is increasing. Although the countries put moreresources into the education industry, but the colleges and universities scale is moreand more large and the total number of students at school continues to rise,government financial investment is still can’t keep up with education costs increase.Domestic universities appear the situation that university is operation on borrowingsand the tuition only go up. So that cost accounting in university are particularlyimportant.The second, as the university has entered the age of education investmentdiversification, education cost information has become important informationresources. The government management department and the university internalmanagement desperately needs timely and accurate education cost information tomake the right decision. Therefore，in order to using the education resourceseffectively and meeting the requirements of different information demanders, we haveto think seriously about university cost accounting problems.The article expounds the theoretical basis of university education costcalculation，and then discusses the education cost accounting steps and real-timeoperation combined with the case. This article is divided into six parts:The first partintroduces the research background and the significance of writing. The second partreviews literatures about the Chinese and foreign education cost.All of this work arepreparing to put forward the present situation of higher education in China, andpointing out the necessity of university education cost accounting research. The thirdpart mainly introduces the connection among education cost，cost of higher educationand university education cost. Clearly stating the university is the main body to account education cost. The fourth part introduces the several patterns of educationcost sharing and points out that at present our country education cost sharing model isthe multi-agent share mode. Because the resource is not equal to the cost, it is morereasonable to regard the university as the main body to account education cost. Thefifth part introduced the requirements and principles of the university education costaccounting. Based on the current situation of cost accounting, I find way abouteducation cost collection. The sixth part is the case. Through analysis of the dataabout the schedule of spending and the balance sheet of a university in Yunnan, Icalculate average student education cost and the relevant conclusion. At last, I putforward some opinions and think the university education cost accounting is along-term and complicated system engineering.Only regard system as thebreakthrough point, studies earnestly, will provide the user with a valid datainformation.