Construct Control System On China College Costs Based On The Standard Cost

According to our current tuition policy, the universities in China determine tuition amount by not higher than the 25% of the cost, Therefore, people constantly criticized Chinese soaring tuition that is ultimately due to rising cost too fast in recent years. Only factors which lead to rapid increasing of the cost are found, and building control system, fundamentally curbing excessive growth of tuition.Nces cost excessive growth is affected by many factors, and the influence degree and paths of each factor are different for cost, before studying, therefore, must want to clarify the role of the relationship between various factors and study how these factors change, to define the vital factors of this article which will be focused on the research. By using system dynamics method, this paper construct the logical model that embraces the excessively rapid increasing of the cost, and determine a train of thought for studying that regards the personnel spending, public spending and fixed assets use spending as the key research object.The method of accounting cost mainly has the actual cost method and China standard cost method, this article accounts the nces cost of sample through the actual cost method, finding factors that mainly lead to the excessively rapid increasing of the cost embrace nces staff spending and public spending through the analysis. The public spending belongs to cost spending in the process of management in colleges and universities, because this part of the funds is short of the corresponding control measures in the process of using, leading to vulnerable to the possibility of waste, therefore, this paper controls nces public spending with the aid of standard cost method, from the perspective of budgeting, building solid control system from the central to the colleges to specific responsibility center. Aiming at the existing problem of nces staff spending, this article also puts forward the corresponding control measures.Nces cost reasonable growth helps to improve the quality of higher education, according with the school-running idea that our country should build high-level university, the system for controlling excessively rapid increasing of the cost is proposed in this paper, is not to suppress the increasing costs in China, but to supervise the use of education funds by certain means, avoiding the nces cost growth in disorder as a result of education funds waste.