高职院校教学成本管控研究  

Research on Higher Vocational Colleges Teaching Cost Control

作　　者：袁瑞英[1] 

机构地区：[1]黄河水利职业技术学院,河南开封475004

出　　处：《黄河水利职业技术学院学报》2015年第3期68-71,共4页Journal of Yellow River Conservancy Technical Institute

摘　　要：分析了教学成本的内容,确定了教学成本的管控原则。从教学成本的范围界定不清晰、标准无法制订及其控制和核算意识淡薄3个方面分析了当前高职院校教学成本核算中存在的问题。以统计核算法、会计核算法和作业成本法为例,论述了高职院校如何选择合适的方法进行教学成本核算。It expounds teaching cost content and establishes teaching cost control principle. It also analyzes the existing problems in the current teaching cost accounting in higher vocational colleges from three aspects： The teaching cost scope definition is unclear, the standard is unable to formulate and accounting consciousness is weak. Taking the methods of statistical accounting and accounting and activity-based costing for example, it discusses how to choose a suitable method for cost accounting of the higher vocational colleges.

关 键 词：高职院校 教学成本 管控原则 核算问题 统计核算法 会计核算法 作业成本法 

分 类 号：G717[文化科学—职业技术教育学]