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- 검색키워드
- 저자 : Zhao Meixiang (검색결과 1 건)
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Zhao Meixiang 충북대학교 2011 국내석사
As to provide higher levels of education, the majority of universities are non-profit groups with regard to business model. In China, more than 80% of the universities are state-run, whose budgets mainly come from state appropriation and student tuitions and fees. Most of these universities pay little attention on cost keeping just because they have low expectation on profit. However, with the launching of economic reform in recent years, a growing number of private colleges have been established, which gradually produces some challenge on state-run universities. On the other hand, some universities have some difficulties of normal operation due to unwise investment and too fast increase in student recruitment. Once enrollment rate decreases, revenue from tuitions and fees will reduce, thus enormous number of universities may face insufficient fund problem. Since social environment has changed tremendously, government, investors, trainees and their families, and educators start to pay much attention on information of education costs. Government needs these information to determine the appropriate proportion of college tuition; Investors need it to make investment decisions and analyze profit margins; Universities themselves also needs these information to improve their management and optimize their resources; Families need these information to justify their education costs so that they can make decision whether they should go to university and how to save money for future higher education. The education cost is an important index to measure the levels of college management and profit. Calculation of education costs (total cost of education and average cost for each student) is helpful to make comparison on education cost when making decision on overall plan, to reasonably control and utilize education cost, and to reduce the college cost effectively and increase the economic competitiveness of the colleges. In this paper, we reviewed the study on university education cost, and conducted specific case analysis on cost of A University based on the actual budget data of 4 year state run university. First of all, we rationally allocated various direct and indirect education costs in A University. To those items with improper classification, we allocated them in term of student number. Based on proper allocation of cost item, we calculated the overall education cost and cost per student for each second college and department, and made crosswise comparison on the overall education costs between second colleges and departments, then we calculated and analyzed Break Even Point (BEP) for each second college according to the education cost of second college, finally, based on these results, we proposed the rational improvement strategy for the university development. Because the case study was based on the specific case, which might not fully represent the general situation of university education cost, and the cost varied in the process of implementation, therefore, this study has some limitation. In future, the study should integrate the estimated and actual budget data in term of education goal of universities to provide more accurate information of education cost on the economic development of the universities, thus increasing the competitive capability of those universities.
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