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1、OnthecostofhighereducationmanagementAbstract:CostofHigherEducationisanimportantpartofuniversitymanagementisanimportantpartofuniversityfinancialmanagementintheanalysisofoperatingcharacteristicsandcostsofuniversitymanagementstatusbasedonthecostofhighereducationtostr
2、engthentheneedformanagementandfurtherproposeaimproveitscostmanagementsuggestions.Keywords:highereducation,costmanagement,basicaccounting,operatingcostswiththeproposedhumancapitaltheoryanddevelopment,investmentineducationhasbecomeanimportantmeanstoimprovethewelfare
3、oftheeducatedandthepromotionofanimportanttoolfornationaleconomicgrowth,thecostofeducationofthecommunityisincreasinglybecomingthefocusofattention.thecostofhighereducationcollegesanduniversitiesistocultivateacertainperiodoftimeeachstudentpaidthefullcost,isthestudent
4、sincolleges15anduniversitiesduringtheconsumptionofavarietyofhumanresourcesandfinancialresourcesofthesum.First,theinherentcharacteristicsofhighereducationtodeterminetheirrunningcoststherearemanyunique1thecostofeducationtuitionisonlyindirectcompensationaspartoftheco
5、stofeducation,investmentinhighereducationcannotbefullycompensatedintheschooleducationprocesscannotachievefullcompensationforthecostofeducation,theremainingpartofthegraduatesareengagedthroughtherealizationofsociallaborcompensation,so,theproductioncostofhighereducat
6、ioncannotchargeexorbitantfeestheonlywaytorecover,inpartalsothroughstatefundingmeansthattheredistributionofnationalincometocompensate.(2)theincrementalcostofeducationSchooleducationisnotthepursuitofcostminimizationastheobjective,onthecontrary,alargenumberofschoolst
7、hatexistinthetendencytoseektomaximizethecost.EducationspecialistHowardBowen(HowardBowenhad15doneadeepanalysisofthis,hebelievesthemajorinstitutionsgoalistoschoolperformance,excellence,prestigeprominentfar-reachingimpact,itseemsfruitfultopursuethesegoalsofeducation,
8、collegecostsareactuallyendless,nomatterhowmuchspendingcanhardlybeconsideredsufficient.Therefore,theuniversityoftencostscanaffordtomaximizetheirfinancial
