| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 94 === Since increasing of the universitites, dropping of birth rate and the pressure of limited educational resources, many universites want to promote the autonomy on tution. The issues of rationality in tuition policy and limited educational resources allocation should be solved relying on the powerful cost of financial statements. However, private universities in conformity with the accounting system which is not designd for the need of management at present. Therefore, the information about management from the accounting system is limited.
Since every department and program has different cost, activity-based costing (ABC) which focusing the cost allocation in accordance with the causal relationship of cost drivers makes the calculation of costs per student corrently. This study therefore focuses on a Taiwanese private university to serve as a case study. Research objectives include building of a calculation model for education costs at the university, use of the model designed in this study to calculate costs per student and analyze the real situation.
According to the result of this research, this study has resulted in the following conclusions:
1. The influence of economical scale on costs per student is material. The departments and programs not achieve the scale of economics can use the cooperation between school to combine the resource.
2. Space planning also effects on costs per student. When planning the space, every department should consider the benefit in space. The courses in the holiday, weekend and night will reduce the costs per student.
3. ABC can draw different styles of profits in different products. Since every department has his profits and amount, every department should adopt different strategy.
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