The price of educational and training services (also known as tuition fees) of universities is determined based on Circular 14 of the Ministry of Education and Training, including many factors such as personnel costs, materials, management and asset depreciation...
This Circular clearly stipulates the principles for calculating prices for educational and training services at public educational institutions in the national education system, including kindergartens, general schools, universities, continuing education institutions and pedagogical colleges.
Accordingly, the price of education and training services (also known as tuition fees) is all actual and reasonable expenses incurred to complete the education and training for learners to meet the criteria and standards issued by competent authorities, including salary costs, material costs, management costs, depreciation or wear and tear of fixed assets, other costs and accumulation (if any) or profit (if any).
New students enroll and pay tuition at a university.
Prices for education and training services are differentiated by level, qualification, field, industry, industry group, training program and form of education and training.
Prices of educational and training services are adjusted annually when the factors forming the prices of educational and training services change.
According to the circular, the price of education and training services (tuition) is determined according to the following formula:
In which, salary expenses: include amounts payable to teachers, lecturers, managers and employees directly involved in providing education and training services, including salaries, wages and salary-related allowances, social insurance, health insurance, unemployment insurance, union fees and other expenses payable in accordance with current laws.
Material costs: Costs for teaching, learning, practice, internship and scientific research activities; service provision activities include: costs for stationery, tools, equipment, electricity and water... and other costs determined based on material consumption levels and material unit prices.
Management costs: Costs for serving departments and offices of the management department in educational institutions, including enrollment costs; expenses for purchasing and using technical documents, patents, etc.
Depreciation or wear and tear of fixed assets: Depreciation or wear and tear of buildings, machinery, equipment and other fixed assets used in providing educational and training services are calculated according to regulations of the Ministry of Finance and the roadmap for structuring depreciation or wear and tear of fixed assets into the price of educational and training services as prescribed by competent authorities.
Other costs: Including other taxes as prescribed, land rent and other fees and charges.
Formula for calculating training service prices according to regulations in Circular No. 14 of 2019
Compared with the provisions in the previous circular (2019), the formula for determining the price of education and training services in the new regulation has an additional accumulation or profit part.
Source: https://thanhnien.vn/hoc-phi-cua-truong-dh-duoc-xay-dung-tren-cac-yeu-to-nao-185241109125427255.htm
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