Study On Educational Cost Management For Colleges And Universities

As China economy has maintaining rapid development in the twenty-first century,since China's accession to WTO,China economy has gradually entry into the world economy there is more emphasis on education industry.With the continuous development of education industry,the cost management at universities should also be developed at time,and this has become an important content of financial management at universities.The latest concept of education cost was proposed by the western education economist John·Vaizy.There after several scholars has made some research on the concept and related practice.Since the 80 s last century,the Chinese scholars also started the research which just focused more on the associated theories than the practice of education cost.The education cost for colleges and universities has been studied and discussed for a long time,however we still don't have an accounting system.The accounting system of colleges and universities has brought juncture to cost accounting because of the introduction of accrual basis.Cost accounting object,cost accounting project,cost accounting period,cost accounting methods and other aspects of the problem should be solved by cost accounting,in order to enhance the operability and effectiveness of education cost accounting for colleges and universities.This paper describes the basic situation of SY University describes the current situation of educational cost management and problems in recent years,analysis its reasons,it shows the importance of constructing the system of educational cost management.Then according to the strategic cost theory,constructs system of educational cost management for SY University from five layers: decision-making,management,executives,monitoring and evaluation layer.Finally,establishes and improves targeted,feasible recommendations for the educational cost management system of SY University.In summary,in order to solve the various problems in cost expenditure in colleges,we must change traditional conception,emphasize management idea in daily teaching,promote the optimal allocation of educational sources.And thus we can guarantee our higher education development to be more sustainable,healthy and stable.