earticle

영어

The finance expenditure of college is divided into ordinary expenditure and capital expenditure. The former concludes personal expenses, management and operation capital, expenditure for student activities, and etc. The latter consists of expenditure for facilities and equipment, costs for property preparation, and etc. By making clear those expenditure and structural characters, we can calculate reasonable education costs. The accounts of college has been demanded to be transparent and fair because colleges have to notice the balance sheet and other data related to accounts from 2001. This study contributes to rational operations of college finance, by researching the theoretical background of education costs that makes college finance efficient and needs to draw up the budget in a rational manner, and the necessity and methods about the analysis of education costs.