The cost accounting, cost sharing and pricing analysis of preschool education-taking Beijing as an example

Zenglian Zhang

Abstract

The pricing of preschool education has become social hot problem. This paper advocates setting prices through cost accounting and costing sharing. After analyzing the scale, structure and level of pre-school education costs in Beijing each year, we found revenues and costs of Beijing pre-school education are among the best in China. Throughout each beneficiary’s cost-sharing, we found the proportion of the government to gradually reduce the share, and the proportion of parents’ sharing gradually increases accordingly.