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Cost of Cost of Higher Education


									Higher Cost of Cost of

 Higher Cost of fees
 Abstract introduced in 1989 China University of charging system, but the standard
has been the college tuition community focus of debate . Cost accounting system to
establish higher education system is key to improving our tuition is the fee system of
higher education an important guarantee for the smooth running. This article analyzes
the issue discussed.
 Key words Higher Education; Cost

  1989, China's higher education realized the transition from free to fee, which is the
objective requirements of educational equity, cost-sharing theory and quasi- Public
Goods Theory. But University Tuition standards have always been the focus of debate,
reason, mainly as a basis to develop education and training fee cost accounting
irregularities led to the formulation of the tuition fee no scientific basis. Therefore, the
sound financial management of higher education, to establish scientific and
reasonable cost accounting system of higher education, promoting university tighter
cost control and improve the efficient use of funds for school fees provide the basis
for the development of standards, is the fee system of higher education an important
guarantee for the smooth running.

 1, the concept of the cost of education

  "cost of education" concept is in the 20th century, the late 50's early 60's raised in
economics education. In 1958, the first academic study of economics of education
Yuehanweize (JohnVaizy) in his monograph "education costs" in the early 20th
century, the British 50's changes in education funding were analyzed. At that time, he
is equivalent to the cost of education funding for education. In 1963, the famous
American economist Shultz (TheodoreW.Schulte) in its "economic value of
education," a book made "all the elements of education cost" concept, all the elements
of the cost of the education division for the provision of educational services cost and
opportunity cost of school time students two parts. In 1979, Cohen (ElchananCohn) in
the "Education Economics" in the proposed cost of education can be divided into
direct costs and indirect costs into two categories. Direct cost is the cost of
educational services to schools, including students going to school because of the
expenditure incurred; indirect costs of primary school students to give up the revenue,
the school tax relief enjoyed by the land and buildings for education, loss of interest
and other assets rent. The author believes that the definition of cost of education
should be broad and narrow sense. Generalized cost of education from the educational
point of view of economics, and is defined as completion of a school of education and
students the sum of all cost, including the four aspects: First, a certain number of
schools to train students and level of expenditure All costs and expenses; second place
and the school number and level of student training expenses and related costs; third
is paid by students to learn the cost of living; Fourth of students unable to study the
opportunities to work loss or as the opportunity cost of education. Narrow the cost of
education should be from the accounting point of view to define, is the school in the
education process in the cost of materialized labor and living labor's value form the
sum, that schools train students to pay the cost of the total, not including the social
and personal investment lost opportunity cost in higher education, not including
schools and students occurred in unrelated spending. Narrow the cost of education is
equivalent to the cost of the first broad aspect of education is to train a certain number
of school-level students and all the expenses incurred and costs, the cost of education
mentioned in this article refers only to narrow the cost of education, that is, the cost of
education and training .

 2, Cost of College Education Status

 Cost of Higher Education in China on research and exploration since the 20th
century until 90. In the planned economy, China's higher education institutions of all
funds allocated by the government with unified systems, the economic operation of
universities is to go by the book, the money quickly to spend no money to hand to
make higher education cost accounting study is neither necessary, nor substantive
significance. Along with the establishment of socialist market economy and constant
improvement of people's deepen understanding of education of a breakthrough new,
especially in 1989 was fully implemented nationwide tuition Zhiduo Hou, education,
higher education cost data between Pingjia Shoufeibiaozhun Gelichengdu based
primarily on, people began to care about the cost of education information.
 present, the university implemented "of the Financial Management System" and
"Accounting System" in 1997 by the Ministry of Finance, the State Education
Commission issued. "Of the Financial Management System" silent on cost
management in Higher Education; and "Accounting System" will be divided into
accounting items of assets, liabilities, net assets, income, expenditure five, has not set
the Higher Education Cost Accounting the subject can be seen, the current system
does not provide the cost of higher education management in practice feasible.

 3, Cost of Higher Education to carry out the idea

  (a) reform of the existing accounting system,
  current "of the Financial Management System" and "College Accounting system
"and not for the cost of higher education management policies and practices on the
basis of feasibility, therefore, should carry out education cost accounting, one must
first reform the existing" university financial management system "and the"
University accounting system. " "University financial management system" should be
added the cost of management for the contents of the composition of the cost of
education, classification, accounting principles, accounting methods to make clear.
"Accounting System" to address the basic premise of accounting, accounting
principles, accounting provides subjects.
 (b) clear accounting
 basic premise of the basic premise of accounting, also known as accounting
assumptions, the accounting staff time to determine the scope of accounting,
accounting content, accounting procedure method, in which the volatile accounting
environment made reasonable judgments. Accounting cost of higher education, we
must first clear accounting of the cost of university education the main body; followed
by going to follow the premise of accounting, accrued expenses and deferred
expenses to establish the concept; re-teaching work according to the characteristics by
academic organizations, should be school year (calendar August 1 to July 31 the
following year) as the cost accounting cycle; the last to consider the educational
prerequisite for cost accounting is constrained by the monetary measurement.

 (c) clearly cost-accounting principles
 as the current "of the Financial Management System" and "Accounting System" not
on the provisions of relevant accounting cost accounting principles, therefore, to carry
out Education cost, you can refer to "Enterprise Accounting Standards", combining
the characteristics of university cost accounting, cost accounting accounting principles
clear. In addition to these principles, the current "University accounting system" under
the principle, it should also increase the accrual principle, division of revenue
expenditure and capital expenditure principle.

  (d) to determine the object
  cost accounting in order to properly calculate the cost of higher education, we must
first determine the cost object for each cost object Guiji share of the costs, calculated
each object costs. For enterprises, cost object is its products; Similarly, the object is
education cost of higher education products. What is the product of education, the
author was in favor of Professor Li Yining said, "the educational products of the
education sector and educational institutions have to offer" point of view. Identified
the products of higher education, education services, also identified the object of cost
accounting in higher education. Educational services or educational facilities can be
hours of hours of service for the units of measurement can also be semester or school
year as an educational service units of measurement. From the perspective of
information users, they are more concerned about the cost of educational services the
school year to provide educational services for the academic year costing more
appropriate target. Due to the different types of universities, different professions,
different levels of educational services for students the cost is different, so, in order to
accurately account for the cost of higher education, colleges and universities should
also be according to different categories, different professions, different grades and a
breakdown of the cost of an education, Guiji the appropriate category,
professional-grade students to receive education services for the cost of fees, the total
cost and average cost per student.

 (5) into the cost of the project
 higher cost of the project is costing the object of higher education Guiji all costs (by
type) the project category aims to provide easy education cost analysis and control of
information to enhance efficiency in the use of educational resources. First, divide the
cost of education programs to distinguish between higher education expenses and
costs. Cost is the object of the cost of college expenses in the cost of nothing to do
with the students, such as non-degree education expenses, student scholarships,
research expenses, logistics industry and can not be included in the cost of
expenditure. Second, the cost of higher education settings should reflect the cost of
the project purpose, simple, clear and easy distribution of costs In doing so. Again,
should meet the needs of users, providing relevant, reliable information. Finally,
should the existing education budget project as consistent as possible, avoid
duplication and improve operability.
 consideration of these factors, refer to departmental expenditure budget classification,
the author will be higher cost of the project is set to personnel expenditure, public
expenditure, teaching business ... This article from [worry document] collection and order, for the original author. Expenses, depreciation
and repair expenses, grants to individuals and families spending, other spending six

  (6) determine the cost accounting method
  corporate product costing methods are varieties, classification method, batch method,
fractional step method and ABC method. According to the characteristics of higher
education, college is a school year, costing the object of educational services provided,
and therefore the cost accounting period is a university academic year, college costs
only counted once per year. This feature is similar to companies in a single piece,
small batch case, the production cycle as a cost accounting period, there is no end of
completion products and product situation. University of cost accounting is not the
end of school education costs will be divided into costs of completion and the
completion costs, all costs of completion. So I think that companies can use the batch
method product costing as the basic method of cost accounting of higher education.
According to this approach to college education for a year the volume of services
provided by accounting object as the cost of education, according to different levels of
different professions, different grades or set up costs and a breakdown of costs alone,
to a school for the pooling and allocation of the cost accounting period , cost
accounting and analysis.

 (7) determine the educational program
 cost accounting cost accounting procedures is required under the cost accounting,
expenditure on education to classify the costs charged to a breakdown of the
corresponding calculated the cost of education program. Accounting procedures for
the specific costs of education can be classified into the following steps: According to
the concept of the cost of education, education expenditures will be included into the
cost of education expenditures and the expenditures are not included in the cost of
education; the principle of accrual basis, will be charged the cost of education
expenditure is divided into the cost included in the current high spending on education
and not included in the current high cost of education spending; be included in the
current cost of education expenditure is divided into direct costs and indirect costs,
direct costs will be charged by professional year to set a breakdown of the cost,
indirect costs will be allocated according to certain criteria entered by the professional,
year and a breakdown of costs set to calculate the cost of education.

  (8) Education Cost and Accounting Treatment of the subjects set
  defined principles of cost accounting of higher education, object, set higher targets
and cost accounting procedures, followed by the To set the appropriate accounting
items, opening accounts, carry out the specific cost accounting of higher education.
Costing both universities for relevant parties to satisfy the system and accurate cost
information needs of education, but also to meet the financial management and
accounting requirements, the need to increase the current accounting system the
following subjects:
  1 . "cost of education" subject. The subject of education for the accounting activities
of the College to provide educational services should place the burden of the direct
costs of the school year. "Education costs" in accordance with the professional, faculty,
set the two year course details, the cost of the project by setting three different
subjects details. Higher expenditures incurred, the first according to the definition of
the cost of education, whether the distinction should be credited to the cost of
education, on the direct costs included the cost of education may be credited to the
"cost of education" subject, indirect costs charged to "indirect costs" subject to the not
be credited to the cost of education expenses charged to "expenditure on education"
  2. "Indirect costs" subject. Administrative staff and supplementary salaries
expenditure, books, resources and laboratory facilities, and other public place shall be
credited first to fees "indirect costs", according to a certain distribution of the end of
the standard carried forward to the "cost of education." Indirect costs should be set
level of field overhead and indirect costs of two subjects faculties. The cost of the
project according to different accounts set up three subjects.
  3. "Prepaid expenses" account. For accounting for current expenditure, but should
the current academic year and subsequent school year, a common burden of
expenditure. Such costs are mainly public expenditures, operating expenses and other
expenses of teaching. Such costs arise, the first entries in the "prepaid expenses"
subject, then the burden will be part of this school year from the "prepaid expenses"
into the "education costs" or "indirect costs." "Prepaid expenses" should be "education
costs" the same requirements set two subjects.
  4. "Accrued expenses" for the accounting should be the burden of this school year
but not paid until the next school year expenditures. There are loan interest such costs,
staff training expenses.
  5. "Accumulated depreciation" is used to account for higher education with the
depreciation of fixed assets. "Accumulated depreciation" should be fixed using the
department set up two categories and subjects. School provision for depreciation and
amortization can be, the new school year less than one year of fixed assets based on
the actual number of months of amortization, depreciation method using straight-line
method. Able to distinguish between professional and grade can be directly credited to
the "education costs", can not distinguish between professional and grade the first
entries in the "indirect costs", then an indirect way of sharing the cost of sharing.
 more cost accounting for the Analysis of higher education, while not perfect, but
workable. I believe that with the deepening reform of University Management and
Financial Management of continuous improvement, higher education will become a
university accounting cost accounting an integral part of the play its important role in
the tuition system.

  major reference】 【
  [1] Zhang Wei. China's reform of university fee system analysis and reflection.
Peking University Education Review, 2005.4.
  [2] Higher Education Finance system [M]. Beijing: China Renmin University Press,
  [3] of Accounting system [M]. Beijing: China Renmin University Press, 1998.
  [4] Peng Haiying. State Private Method of Education Cost [J]. Education Law,
  [5] Wang was spring. On the Cost of Higher Education features and methods [J].
Education Law, 1999.2.
  [6] A Consideration. institutions accounting. China Financial and Economic
Publishing House, 1998.8.
. .. this article from [worry document] collection and sorting, to
thank the original author. / Center>

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