高校生均成本与规模的研究——以广东某高校为例

高校的生均成本受多种因素影响,由于每种类型的学生培养成本不同,根据生均成本可以决定招生规模及学校构成,通过生均成本和招生规模的配比,能够使得高校达到较优的配置。     

高校生均成本与规模的研究——以广东某高校为例

高校的生均成本受多种因素影响,由于每种类型的学生培养成本不同,根据生均成本可以决定招生规模及学校构成,通过生均成本和招生规模的配比,能够使得高校达到较优的配置。     

生均拨款模式下的技师学院资金困境与财务对策

生均拨款模式下的技师学院办学经费主要来源于生均拨款经费和免学费财政补助资金.生均拨款标准中职生和高职生相差大,拨款金额严重依赖在校生注册人数,资金来源单一、到位不及时、使用限制多等局限导致技师学院的财务管理困难.技师学院的财务工作要突破传统的管理观念,引入成本效益考核、科学合理编制部门预算,建立健全财务内控制度,使有限的资金充分体现出教育效益.     

基于因素分析的高等教育生均成本分担研究

高等教育生均成本是高等教育学费定价的重要依据。我国高等教育生均成本依据成本分担理论,由政府、社会和受教育者及其家庭共同分担,但是,随着市场经济的不断发展和高校逐步扩招,成本分担呈现出很多新的特点。本文通过对生均教育成本的各影响因素建立实证分析模型,计算并比较得出生均教育成本体系各因素影响力权重,据此建议政府应加大对高等教育的投入力度,同时提高社会资金参与度,拓宽自筹经费渠道,降低生均成本。     

高职院校教育成本核算中的问题及对策

本文根据高校教育成本核算理论,结合高职院校经费生均成本变化的实际情况,分析了高职院校进行教育成本核算存在的问题及其原因,提出了高职院校加强教育成本核算与管理的新机制.     

河北省中等职业学校生均定额补贴标准研究

2009年，我们对全省中等职业学校生均经常性成本，情况进行了一次调研，结合调研情况，就制定中等职业学校生均定额补贴标准的必要性、河北省生均经常性成本实际状况、生均定额补贴标准水平等进行了较深入的研究。     

高职院校实物规范化管理浅析

当今随着高职院校的迅速发展，各学院的资产规模急剧增多，其构成也日趋多样化，导致资产管理越来越复杂，尤其是校际间合并的高职院，升格前的中专学校实物管理各有千秋。大部分高职院是由两所以上（含2所）中等职业学校兼并或合并组建的，其资产管理基本上是延续了原来中职学校的管理模式，实际中也存在一些与当今高校日益发展不相适应的现象。合并后的学院内部推行的资产、财务、后勤与人事等各项新改革，迫切要求学院实物管理水平能更上一层楼。而我院实物管理工作一直是学院管理的一个薄弱环节，     

完全成本法在高校教学成本核算中的应用

随着市场经济的不断发展和教育体制改革的不断深入，社会公众和政府部门要求高校进行教学成本核算的呼声也越来越高。几年来，不少教育部门的管理者和专家学者都作过研究，但是，成本核算多集中在总生均成本和特定学历层次的生均成本的计算，而且往往采用的是现行的收付实现制会计制度条件下的费用支出数据，     

我国医学院校不同专业生均培养成本核算及效益探讨

政府部门在制定学费标准和生均拨款标准时,一般以生均培养成本为主要依据。医学教育具有特殊性,在医学生培养过程中需要投入大量资源,培养周期长、办学成本高。本文对医学院校不同专业生均培养成本进行研究,有利于完善医学院校的资金筹集渠道,为政府部门优化医学教育资源配置提供参考。     

转型中社会融资成本问题的分析与研究

社会融资规模已成为判断国内宏观经济形势的重要监测指标，日益受到社会各方面广泛关注。本文以成本视角切入，分析社会融资整体现状与变化趋势，反映社会整体以及实体经济的融资能力，探寻转型中社会融资的内在机理，研究影响社会融资的成本制约因素，提出有效降低社会融资成本和提高社会融资总量和能力的相关对策。     

ON THE ALLOCATION OF RESOURCES WITHIN UNIVERSITIES

The central concern of this paper is the allocation of resources between academic departments within universities. After discussion of the broad principles involved in allocating under alternative funding regimes, attention is focused on the use of performance indicators and, in particular, the use of cost per student as a criterion for allocating teaching resources. The difficulties in calculating and interpreting cost per student are explored, using data for UK universities for purposes of numerical illustration. An attempt is made to suggest improvements in the measurement of cost per student and in the standards of comparison which are used in its interpretation.     

Size effects and economies of scale in European real estate companies

This study investigates scale economies in European real estate companies. We examine the effects of size on revenue, expense, profitability ratios and capital costs using panel data regression. We find that larger real estate companies in Europe are able to generate higher revenue per unit of company size, incur lower costs and produce higher returns. Net Operating Income ratios and return ratios increase while Selling, General and Administrative expense ratios decrease with the size of a company. However, we do not find evidence that larger companies have lower cost of debt or lower weighted average cost of capital. From our analysis, it is evident that particularly small firms can reap substantial economies of scale as they grow. However, the benefits of further growth tend to be much more modest for larger companies. Given REITs are on average larger than comparable non-REITs this may explain why REITs have lower economies of scale in expenses and revenues than Non-REIT real estate companies.     

Branching,scale economies,and banking costs

In this paper, we develop and estimate a model of bank costs based on a theory of the branch cost function. First, we show that convenient branch location is important to banking customers and implies that banks do not necessarily operate branches at minimum average cost. This theoretical result provides a rationale for including branch variables in the bank cost function. Second, we estimate a statistical cost equation derived explicitly from assumptions about the branch cost function and including branch output variables. Our empirical results suggest substantial economies of scale at the branch level, but no economies from expansion by branching. Finally, we show that the resulting cost structure of the banking industry does not imply that a highly concentrated banking structure is necessary for efficiency. Thus, economies of scale would not be expected to force small banks out of the market, even if current restrictions on interstate banking are liberalized.     

An empirical analysis of some factors affecting student performance

Many colleges and universities use instructor and course evaluation forms. Overall, however, contradictory evidence exists concerning the usefulness of these forms as measures of teacher performance. Among the business school disciplines, few studies on the effects or usefulness of the forms have been undertaken. Responses to a 34-item questionnaire (instructor evaluation form) were factor analyzed to identify salient dimensions of the classroom/ learning environment and then the factors were correlated with student performance. The results indicate that responses related to teacher factors in the principles area may not be related to student performance. However, in the taxation and cost accounting areas the responses might be somewhat useful in gaging instructor performance.     

Changes in the Cost of Intermediation: The Case of Savings and Loans

The minimum cost output configuration for a firm may change as the result of a variety of factors, including changes in market structure. In this paper we test this structural change hypothesis with savings and loan data. We find support for the hypothesis that separable, constant returns to scale production functions characterize the average savings and loan in our sample in 1983. This is in contrast to the cost complementarities found in 1978. We argue that this result may be the result of regulatory changes that allowed savings and loans to alter their production mix to fully capture the benefits of joint production.     

The Structure of External Financing Costs and the Economies of Scale View: New Evidence from Seasoned Equity Offerings in Germany

This paper is focused on the cost of raising equity capital in Germany. In the spirit of AltinkiliÇ and Hansen (2000) it challenges the conventional wisdom that flotation costs are characterised by economies of scale. For a sample of 120 SEOs on the German capital market over the years 1993–98 it is found that average total flotation costs amount to 1.61% of gross proceeds, while average underwriting fees are about 1.32%. Moreover, it turns out that flotation costs rise the larger the free float of the company is and the larger the share of stocks offered within a firm commitment cash offering is. As far as the economies of scale view is concerned, we do not find clear evidence in favour of decreasing marginal flotation costs. Moreover, fixed costs seem not to be very high in that they account on average for not more than 14–24% of total flotation costs or total underwriting fees, respectively.     

CREATING VALUE IN THE OIL INDUSTRY

In contrast with current thinking that conglomerates are inefficient, this article begins by presenting arguments in favor of the size and structure of the large integrated oil companies, also known as "the supermajors." Among the advantages are tax efficiency, information flow, political and technological know-how, broad supplier and customer relationships, scale economies, cross-business economies of scope, brand power, and the ability to coordinate strategic initiatives across businesses. These advantages all translate into a lower cost of capital.
One problem, however, is that this lower cost of capital does not seem to be reflected in the target returns on capital currently set by the supermajors. Observing that the financial goal of a corporation is to maximize not its return on capital but rather the net present value of expected future cash flows and earnings, the authors argue that the majors need to make two major changes to current practice. First, their investment hurdle rates should be reduced from their current level of 14–15% to the weighted average cost of capital, which is estimated to run about 8–9%. Second, the actual returns on capital reported in published accounts are largely meaningless; and when evaluating new investments and existing operations alike, the companies must find an annual performance measure that better reflects the economic realities of the business. This paper recommends use of a performance measurement framework based on economic profit that should serve two critical purposes: it will encourage managers to undertake all value-increasing projects (not just those that will maintain or increase reported return on capital), and it will help the companies communicate their strategy and results to the investment community.     

Nontraditional student withdrawal from undergraduate accounting programmes: a holistic perspective

A collaborative project of several Quebec universities, this study investigates nontraditional student withdrawal from undergraduate accounting programmes. A nontraditional student is older than 24, or is a commuter or a part-time student, or combines some of these characteristics. Univariate and multivariate analyses of student dropout factors were performed. A logistic regression for full-time students indicates several significant determinants of student withdrawal: returning to school after working for some time, enrolment in a non-first choice programme, dissatisfaction with programme choice and courses, and low grade point average (GPA). For part-time students, low GPA is the main explanatory factor for student withdrawal. Other factors appear to be instrumental in withdrawal decisions, such as management of external resources (time and family responsibilities) for women. The results suggest that students would benefit from university support services to acquire learning strategies that improve perseverance. Lastly, in-class learning activities that help bolster grades could decrease student withdrawal rates.     

区位、企业规模、股权结构和成本效率：基于我国19家高速公路上市企业的实证研究

本文利用我国19家高速公路上市企业2001—2005年财务数据采用随机成本边界模型(SFCM)对高速公路企业的成本效率进行估计,并对可能影响企业成本效率的不可控变量,如区位、企业规模和股权结构等构建无效率影响因子模型进行假设和验证。本文主要结论是:我国高速公路上市企业的成本效率普遍比较低。有效利用资源、严格控制成本应该是每一个高速公路企业不容忽视的问题;总体上看,高速公路上市企业的成本效率经历了先下降后上升的过程,企业的成本控制水平在向积极方面转化;经济区位对高速公路企业成本效率产生间接影响;我国高速公路企业发展正处于规模报酬递增阶段,企业规模越大,其成本效率相对越高;国有股占比对企业成本效率影响不显著。     

The economic costs and benefits of UK defence exports

This study examines the economic costs and benefits to the UK of a 50 per cent cut in UK defence exports from the average level of 1998 and 1999. The net impact on the government budget is estimated to be an ongoing loss of between around £40 million and £100 million a year: around 0.2–0.4 per cent of the total UK defence budget. In addition, there is estimated to be a one‐off net adjustment cost, spread over five years, of between £0.9 billion and £1.4 billion. A further more speculative adjustment cost (estimated at around £1.1 billion) could result if the loss of income associated with the ‘terms‐of‐trade£ effect were also included. In terms of the wider debate about defence exports, the results of this study suggest first that the economic effects of the reduction in defence exports are relatively small and largely one‐off, and secondly that the balance of arguments about UK defence exports should be determined mainly by non‐economic factors.