It is necessary for every university to calculate the its cost for the purpose of rationally planning and operation the educational expenses budget which is a kind of the strategic policy to adapt in a educational environmental changes. The cost analy...
It is necessary for every university to calculate the its cost for the purpose of rationally planning and operation the educational expenses budget which is a kind of the strategic policy to adapt in a educational environmental changes. The cost analysis of university education should be based upon the concept of cost accounting. However, we are not really recognize the concept of cost accounting in our universisty level.
This paper investigates the actual costs of educational expenses based upon the every college's financial statements at Yongin University for the periods of 1997 to 1999. The results will be applied to the standard educational cost accounting and tuition &ees as a fundamental basis in the future.