Abstract

As a result of the increase of the Iraqi society ambitions in the prosperity and progress, the interest in the higher education got increased through amplifying its financial resources by supporting the balance of ministry of higher education and scientific research to enforce the specifications of the morning studies. however ,that did not meet the ambitions of the state to increase the base of the studiers in the society .Hence, The state opened night studies and supported the joining to these studies though equalizing its degrees(Certificates) with the degrees of the morning studies and through the privileges and the rights of joining to the night studies with cheap study costs compared to the Civil colleges However there is no denial in the decrease role of the study charges that creates financial deficit until the ideal use and the appropriate distribution to resources exist as the main role in investing the studies charges in the way that causes any financial Obstacles and that through the use of Administrative Accounting Methods.
From this principle, the current study that targets the measuring of the study cost and the determination to know the wealthy use range of this study came appear in the University of Al-Qaddissiyah all elaborated and explained in this simple research. Essentially talking about investing the education fund economically then there must be admit ion first that education is economic project that supposed to be invested that makes response to justify to this investment as if it was industrial or agricultural project but this project focuses on the investing its resources in constructing , expanding or developing some of the facilities to increase the goods production and services in a society in a specific period of time .Trough the assurance about a lot of scientific studies that held in different countries in the world ,the education contributes effectively for the economic development and contributes in the increase of national fund and the increase of the society's and individual's productivity .