Cost Accounting for the"Online Running"Mode of Open Education:Theoretical Model Construction and Economic Law
The study builds a cost accounting model under the"Online Running"mode of open education and examines the economic laws of the third generation of distance education in China which is characterized by twoway interaction by cost-effectiveness analysis using the financial data of the Experimental School of The Open University of China.We find that economies of scale exist in the third generation of distance education in China,though there is increasing two-way interaction.As the proportion of variable costs increase,the economies of scale created by sharing fixed costs are gradually weakening and the economic law of open education return from capital-intensive economy to labor-intensive economy.The conclusion provides a developing countries'case and enriches the literature of cost accounting of open and distance education economics.It also provides an empirical basis for Chinese open education to further reasonably determine the tuition fee in the process of transformation and upgrading.
open educationdistance educationopen universitycost accountingcost-effectiveness
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万方数据
