Research on Pricing and Cost Accounting of Public Kindergarten Tuition Fee
In recent years,with the rapid development of China's pre-school education,the number of kindergartens has increased rapidly,and the importance of kindergarten tuition fee charging policy and cost accounting work has gradually emerged.Based on the practice of kinder-garten tuition fee pricing cost work in recent years,this research comprehensively combs the scope and composition of public kindergarten tuition fee pricing cost,and puts forward the tuition fee pricing cost composition,the annual tuition fee pricing cost and the average per-pupil tuition fee pricing cost and other specific calculation methods.By analysing the cost structure of public kindergarten tuition fees and the influencing factors of each cost item,this study finds that personnel expenses account for the largest portion of tuition fee pricing costs,followed by utility expenses and depreciation of fixed assets,and other expenses account for the smallest portion of tuition fee pricing costs.And through the public kindergarten tu-ition fee pricing cost accounting and survey analysis,it shows that the current public kindergartens are facing the tight income and expenditure of the tuition fee,the reasonableness of the scope of expenditure is still unclear,the lack of uniform standards of costing and other outstanding prob-lems.In light of these issues,this research proposes that financial subsidies should be increased,the mechanism for monitoring the use of tuition fees and the cost management mechanism should be improved,and the costing method for public kindergartens should be improved.
NETL
NSTL
万方数据
