CAJ | 학술논문

Costs of physical education include the expenditures on teaching, scientific research, social service, students routine, public affairs, the depreciation and repair of the fixed assets. And the influential factors of that include the macroscopic situations of the national economic development, the scale of running the college, the educational goals, the management skills and efficiency. We should, first, strengthen research on the administration management of colleges and university and improve the efficiency of administration management; second, we should do a better job in information disclosure, and meet social requirement on the evaluation and understanding of the physical education quality, infrastructure and cost; third, we should make the cost structure of physical education in colleges and universities to comply with the current accounting system as possible as we can; and fourth, we should remeasure the standard educational cost per student and introduce factors other than the amount of student.