摘要
随着我国高等职业教育体制改革的不断深入,政府部门、学校管理者、学生及家长等各方越来越关注教育成本方面的信息。但长期以来,高职院校学生教育成本信息薄弱,学校管理缺乏成本意识,致使很多学校陷入发展的困境。作业成本法是一种成本管理的新思维,不但能够提供更加准确的成本核算方法,还可以使成本控制更有效,成本管理更精细。文章尝试运用作业成本法这一比较先进的方法核算高职院校的教育成本,探索一种教育成本核算的新思路。
With the further structural reform in the higher vocational education in our country, the governments, school managers, students and parents become more and more concerned with cost management in schools. For a long time, many schools have been trapped in the difficult position of development because the limited information of education cast in the schools and the the lack of cost conscious in school management. Operation costing is a new concept of cost management, which can not only provide more accurate cost accounting, but also ensure more effective cost management to make the cost management more precise. This paper explores a new concept of education cost accounting by accounting the educa- tion cost in colleges with the operation costing which is a advanced method.
出处
《成都航空职业技术学院学报》
2015年第4期69-73,共5页
Journal of Chengdu Aeronautic Polytechnic
基金
2015-2016年度辽宁省职业技术教育学会科研规划项目"基于作业成本法的高职院校教育成本核算模式研究--以渤海船舶职业学院为例"(编号:LZY15605)的阶段性研究成果之一
关键词
高职
作业成本法
教育成本
higher vocational education, operation costing, education cost
