Abstract

The analysis on the cost and efficiency of distance education has important meanings in both theory and practice. This paper tries to analyze the status of the school-running cost and efficiency of the pilot universities for modern distance education at present in China. On the basis of analyzing the major defects of current analysis on the cost and efficiency of distance education, activity-based costing has been used for the cost calculation and analysis of one case college. Research indicates that average school-running cost per student of the case college at three academic degrees in 2005 differs from one another, where the school-running cost per student of the undergraduate education starting from senior high school is 325.85 Yuan, of junior college education starting from senior high school, 312.96 Yuan, of undergraduate education upgrading from junior college, 308.00 Yuan. What is more, the research has established the cost function of the case college applying to the future coast budget and calculation, offering the decision-making support to the colleges in practice. The research has proved that the activity-based costing is favorable for survey of the cost information influenced by multiple factors, and can help the colleges adjust the school-running structure according to different cost efficiency and offer guidance and reference for making matching tuition price. 

Key words: Activity-based costing, distance education, cost calculation.