Analysis on the Cost of Implementing the Flipped Classroom Model in Universities

In this paper, the cost factors of implementing the flipped classroom model are analyzed from two aspects of fixed cost and variable cost on the basis of the teaching practice research of the flipped classroom model in colleges and universities. Meanwhile, the cost factors affecting the increment of teaching value are analyzed and sorted, and some conclusions are drawn, for example, the hardware cost is the common cost factor of the flipped classroom and traditional teaching model, and the human resource cost of teachers has become the most important extra cost and plays a vital role in many links of the implementation of the new teaching model compared with the traditional teaching model. Through the research in this paper, it is expected to help university administrators and teachers to make reasonable cost investment and resource allocation, so as to realize the maximization of educational benefits under the new teaching model.