Accounting on Average Cost of Students in Non-governmental Institutions of Higher Learning
HU Hai-zhi · Journal of Zhejiang Shuren University · 2009
The average cost of students has been regarded as one of the indexes in reflecting the effectiveness of educational resource.The accounting and concrete operation are extremely important in non-governmental institution of higher learning.After giving a clear definition and components of the average cost,this paper discusses the accounting ways of the average cost from several aspects including personnel expenditures,expenses for public use,depreciation cost for fixed assets and interests of loans.This paper also analyzes how to improve the measurements of the average cost,namely,speeding up of the modification of the basis of the accounting confirmation,coordination of the cycle of accounting for the average cost with the cycle of cultivation of students,differential treatment of the school property,and enhancement of auditing supervision.