Báo cáo tóm tắt đề tài NCKH: Xây dựng phương pháp nhận diện chi phí và tính giá tại các cơ sở đào tạo trực thuộc Bộ Tài chính

The current landscape of higher education in Vietnam is marked by a gradual reduction in state budget allocations and an increasing push towards financial autonomy for higher education institutions (HEIs). This shift necessitates that HEIs, particularly those under the Ministry of Finance, accurately identify costs and price their educational services to ensure sustainability and competitiveness. Despite the recognized benefits of financial autonomy, existing challenges in cost management and pricing methodologies often hinder effective resource utilization and strategic decision-making. This research addresses the critical need for a robust framework to enhance cost identification and service pricing mechanisms within these institutions, thereby supporting their journey towards full autonomy and improved operational efficiency.

Policymakers in education and finance, administrators and financial managers of higher education institutions, researchers in educational economics and accounting, and professional accounting bodies.

This academic study comprehensively examines the critical need for effective cost identification methods and education service pricing in higher education institutions (HEIs) operating under increasing financial autonomy in Vietnam, particularly those affiliated with the Ministry of Finance. Facing reduced state budgets, these HEIs must accurately determine service costs to set appropriate tuition fees, enhance operational efficiency, and maintain competitiveness. The research begins by contextualizing the theoretical underpinnings of public HEIs and education services, then meticulously analyzes the current state of cost identification and pricing practices within four specific HEIs under the Ministry of Finance from 2018 to 2022. It also incorporates a review of international best practices, including the application of Activity-Based Costing (ABC) models in institutions abroad. Key findings reveal that while some policy and accounting system improvements have been made, significant limitations persist. These include challenges in accurately identifying and classifying costs, applying appropriate pricing methods, and fully utilizing management accounting principles. The study identifies unclear cost information, an underdeveloped role for management accounting, and technical accounting inadequacies as primary contributors to these shortcomings. To address these issues, the study proposes a set of practical solutions and policy recommendations. These encompass refining the criteria for cost identification, selecting suitable service pricing methodologies, improving cost allocation techniques, and fostering the development of management accounting models. Furthermore, it advocates for policy adjustments from the State and the Ministry of Finance, such as promoting autonomous pricing mechanisms, integrating information technology into accounting processes, facilitating experience sharing among HEIs, and enhancing human resource training in cost management. The ultimate aim is to equip HEIs with robust financial tools to navigate their autonomous journey, improve service quality, and ensure long-term sustainability.