Study on the construction of general framework of educational cost management mode in colleges and universities

Abstract

As the core content of the educational cost management in colleges and universities, the educational cost measurement issues have not reached a consensus in theory circle; the cost measurement and cost control have not been formed until they fit the management science law in colleges. In order to research the educational cost management pattern in colleges and universities, the paper is based on the analysis that cost managements in colleges and enterprises are homogeneity and used the cost management pattern of enterprises for reference, and combines with the characteristics of colleges and then constructs the educational cost management pattern of colleges, and describes the characteristics of educational cost management pattern in colleges and universities. © Springer Science+Business Media Dordrecht 2014.