قياس تكلفة تعليم الطالب الجامعى فى مؤسسات التعليم العالى في السودان دراسة حالة جامعة النيلين

Abstract

Abstract The research measuring the cost of educating university student government higher education institutions in Sudan application to the University of Niles. Where was the research problem in the palaces of government accounting in measuring the cost of a college student in higher education institutions. The research aims to clarify the application of costing system to measure the cost of a college student in higher education institutions and to propose solutions that could contribute to accounting thought in this area, and to clarify the scientific framework for the use of cost accounting in the universities and study the elements of the application and highlight its importance to assist management in canying out its basic functions of planning and monitoring and evaluating performance and decision making. To achieve the objectives of the research were tested the following hypotheses: ' ~ First assumption: Universities do not bother measuring the Sudanese government cost of educating a college student. The second hypothesis: the use of cost-accounting system to measure the cost of a student in higher education institutions leading to the measurement of cost of educating a college student in minutes. The third hypothesis: Enables cost-accounting of the proper measurement of the cost of educating a university student in public universities of Sudan has a sound which helps the imposition of tuition fees. The researcher used the deductive method in determining the axes of the study and development of hypotheses and inductive method to test hypotheses of the study and the historical method to keep track of previous studies, descriptive and analytical study of the analytical procedure. The study aimed to confirm the results of several hypotheses mentioned, including: y 1 - the application of effective cost accounting system in turn contribute to the provision of accurate accounting information that helps the administration to do its part in monitoring and

evaluating performance and decision-making. 2 - The cost accounting is to provide the necessary data management, which helps to identify the cost of each student in all college university. 3 - The system of financial accounting at the university can not alone provide the necessary information to management requirements, although there is a need for the application of cost accounting. The research concluded with recommendations related to the previous results, including: 1 - need to learn how to take advantage of the university's cost accounting system in the preparation of budgets and performance evaluation. 2 - to be interest in the application of cost accounting system at the university because it leads to accurate, objective and _ procedures for the measurement of the cost of output units costs and increase the capacity of the university to take advantage of their resources. 3 - the need to adopt the university administration at various levels on the outcomes of cost-accounting system of reports to make sound management decisions, particularly in the measurement of cost, and efficiency in the exploitation of resources andstrengthen controls over them.