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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the Training Cost of Colleges and Universities Based on Service Orientation

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DOI: 10.25236/icetem.2019.120


Pan Feng

Corresponding Author

Pan Feng


The approved training cost is an important index to measure the efficiency of a university's fund use. On the basis of previous studies, this paper is based on the actual cost data of the University year, guided by the provision and acceptance of services, in line with the principle of consuming resources for services, and in accordance with the transfer process of service costs. The resource consumption cost incurred in the process of cultivating students in colleges and universities is distributed in an orderly manner. Finally, the average cost of training students in different disciplines of colleges and universities is measured, and a service-oriented per capita training cost measurement method is formed. The cost accounting work provides some theoretical and empirical support, which makes the research on the training cost of colleges and universities in China constantly improved.


College Training Cost, Student Average Training Cost, Service Orientation