生均成本是通过高校本年度总教育成本除以该校本年度总在校学生数后得到的本年平均投入在每个大学生上的教育成本。他是衡量高校业绩的一项重要指标，但更主要是是政府部门用于研究制定相关政策措施尤其是高等教育学费等收费标准的一项参考因素。
对调查样本分析发现，生均成本及在校生规模是影响学校负债的重要因素。
By the analysis of investigation stylebooks, the thesis points out that the average costs of each student and the scale of students is the most important factors of college's liabilities.
生均成本尤其是高校的生均成本在近几年被广泛关注，主要的原因就是高校的学费标准的制定成为社会关注的焦点。
The reason why students' average cost, in recent years gains wide attention is that the establishment of tuition standard has become the focus of the whole society.
应用已建立的医学教育成本测量方法，测量我国高等医学院校的总成本、部门成本和生均教育成本。
The total cost, department cost and cost per student are measured by applying the developed costing methods for medical colleges and Universitise.
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