BASES OF CALCULATION OF THE COST PRICE OF EDUCATIONAL SERVICES


Firsova I. A.

Calculation of the cost price of educational services is one of the most common problems. The author suggests conducting cost price calculation according to the administrative account, i.e. with allocation responsibility and the centers of expenses. Calculation of the cost price for educational services is conducted on a speciality for a year, at rates, per one student. The given technique allows to calculate the cost price of educational services, to estimate economic benefit from granting educational services and to reveal the reasons for the developed situation. Application of the given methodical recommendations will promote effective improvement of quality of higher school management


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