153
Information Engineering and Education Science – Zheng (Ed.)
© 2015 Taylor & Francis Group, London, ISBN 978-1-138-02655-1
The calculation of the standard unit cost of the universities
in Heilongjiang Province
Y. Duan, J.Y. Zhang & G.J. Duan
Harbin Institute of Technology, Harbin, China
ABSTRACT: Recently, the cost of higher education has caused attentions of school administrators,
government departments and researchers. At this time, the calculation of standard unit cost is of impor-
tant significances. It is the necessary condition to formulate the financial allocation and cost sharing
mechanism. And it is of much significance to supervise the use of university funds. In this article we
aim to calculate the standard unit cost of the universities ...