基于作业成本法的高职院校学生培养成本计量研究-管理工程与科学专业论文.docxVIP

摘 摘 要 高职院校在我国高等学校中占有较大比重，积极发展高职教育， 既是我国经济社会发展的需要，又是高等教育大众化的需要。面对 我国教育经费持续短缺、教育资源利用效率低下的客观现状，研究 和探讨高职院校进行教育成本核算的必要性和迫切性日益浮出水 面，高职院校学生培养成本核算方法的研究及其应用具有重要的意 义。本文结合高职院校的实际，通过对高等学校学生培养成本的理论 研究，尝试设计高职院校成本核算方法，结合作业成本法对专业群 计量学生培养成本进行了探讨，归纳出了招生费用、教师费用、教 学服务费用、后勤费用这几个资源项目，构建了招生成本、教学成 本、后勤成本三个作业成本库，按照培养学生这一特殊产品的流程， 建立了“学校资源一作业库一专业成本”这个作业链，并且按照课 时数、学生人数两个成本动因对各项归集的成本费用进行分配，从 而最终归集出各个专业群成本，依据所计算得到的学生培养成本， 为收费标准制定、教育资源配置、学校的成本管理提供了参考决策 的科学依据，也为以后学校类事业单位的成本核算和控制提供了有 效的探讨和研究价值。 关键词高职院校，培养成本，作业成本法 AB AB STRACT Vocational institutions in our country have a larger proportion of college，and actively development of professional education is not only China’S economic and social development needs，but also the needs of popularization of higher education．Faced with China’S continued shortage of funding for education，and education resources using inefficient obi ective status．research and education institutions of higher vocational costing the necessity and urgency of the growing surface． Vocational College students to study and cost accounting method Application has great significance．In this paper，the actual higher vocational colleges，by the cost of college students to theoretical research，and try to design Vocational Colleges costing methods，with operating costs of the professional group of students measured the cost of training，the numbers of students admitted into the costs，Teachers costs，teaching costs，logistical costs of these resources，building the enrollment costs，teaching costs，logistics costs for the three operating costs，in accordance with the training of students of special products processes，the establishment of a¨school library resources—operations —professional cost¨to the operational chain，in accordance with the class number，the number of students are summarized to two cost driver of the cost of the distribution，and eventually are summarized from various professional costs are calculated based on the cost of professional students，schools cost management，charging standar