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- 2017-05-13 发布于浙江
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Higher vocational colleges to calculate the cost of the professional schools
Higher vocational colleges to calculate the cost of the professional schools
[Abstract] In this paper, a standard cost method, the sample analyzed and measured samples of the professional educational institutions, vocational standard costs to actual cost accounting and analysis provides a theoretical basis.
[Keywords:] educational economics; vocational institutions; profession; operating cost
Abstract: In this paper, standard cost method is applied to the sample analysis and calculations for higher vocational institutions sample specialties to provide a theoretical basis for the actual cost estimation and analysis.
Keywords:: educational economics; technical institutes; specialties; school running cost
At present, the university has been costing more and more schools by the Government, institutions of higher learning managers, all walks of life, as well as the close attention of consumers, particularly in vocational schools, special educational nature of their professional school costs are higher than ordinary schools. However, the specific cost of the number of vocational schools? How can I give a reference standard and a basis? Yuan Lian-sheng (2000) considered that, due to cost management in educational administration has not yet been widely applied to the cost of money expressed in educational standards, the responsibility of various departments within the formulation of the cost so far is basically a blank [1] 105. This paper to a sample of a local vocational colleges, with its professional personnel training programs and national level of training personnel evaluation criteria [2] is based on combining a variety of local economic development level and the actual situation of local vocational colleges initially given Professional school standard cost estimation formula, combined with a sample of the actual estimate the cost of professional standards for schools.
First, the professional standard operating cost estimate of the premise
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