Research On Higher Education Cost Management Based On Value Chain

Higher education in China after decades of reform and deepen，lacking of educationalresources and low efficiency in the use of funds have increasingly apparent. On the one hand,with the increased enrollment in universities， the increased investment in highereducation,state education funding has increased and the student tuition fees has increased,University scale is expanding again and again, however, people did not see the effect of theexpected size of the university, the high cost of education is not reduce, growing year by year.Secondly, all colleges and universities of the country’s local debt and commercial debtcontinued to grow, too. Bank is increasingly high on the threshold of college loans,Universities faced with the dilemma of the passing of. Lastly, students of high tuition andhigh housing prices, High medical price become People most headaches of event. Exactly,how much should Students pay for tuition is appropriate? The author took these questions，applied Value chain theory into the cost of higher education, designed to provide a moreaccurate methods and data for cost accounting and management of educationThrough this research, Expected to achieve the main purpose of the following: Firstly,Through the value chain theory and the theory of activity-based costing in the application ofthe Cost Accounting, provide a new accounting concept to Education cost accounting of ourcolleges and universities, To get more accurate and complete university education costinformation.Secondly, according to the activities of higher education value chain analysis,dividing the university cost link comprehensively. Making the daily educational activities ofschools cost point more clearly. Lastly, Through using this more clearly value chain costingmethod, making the final cost is more accurate, and ultimately achieve the goal of costcontrol.