民办高职院校成本报表设计与分析  

Design and Analysis of Cost Statement in Private Higher Vocational Colleges

作　　者：王凤兰 蓝瑞群 盛秋生 WANG Feng-lan;LAN Rui-qun;SHENG Qiu-sheng(Guangdong Vocational and Technical University of Industry and Commerce,Zhaoqing,Guangdong 526040)

机构地区：[1]广东工商职业技术大学,广东肇庆526040

出　　处：《江苏商论》2021年第8期86-87,98,共3页Jiangsu Commercial Forum

摘　　要：作者针对民办高职院校的特点和办学要求,运用不同成本核算模式下的成本数据信息,设计不同的成本报表,利用水平分析法和垂直分析法,编制成本费用水平分析表和垂直分析表。进行成本费用分析,强化成本控制、优化成本结构、厘清成本价值,探索提高成本运行效率的途径和方法,提高学校的成本管理水平,同时为政府相关部门的监督和精准决策奠定基础,提升民办高职院校的办学质量。according to the characteristics and school running requirements of private higher vocational colleges,using the cost data information under different cost accounting modes,designing different cost statements,using horizontal analysis method and vertical analysis method,compiling cost level analysis table and vertical analysis table,and carrying out cost analysis,strengthening cost control,optimizing cost structure,clarifying cost value,and exploring how to improve cost This way and method of operation efficiency can improve the cost management level of the school,lay a foundation for the supervision and accurate decision-making of relevant government departments,and improve the quality of private vocational colleges.

关 键 词：高职院校 成本报表 成本分析 

分 类 号：G40[文化科学—教育学原理]