高校公用房成本核算机制研究与实践  

Research and Practice on Cost Accounting Mechanism for Public Housing in Universities

作　　者：曹康 栗兴[1] 战莉 李继峰[1] CAO Kang;LI Xing;ZHAN Li;LI Jifeng(Asset and Laboratory Management Office,Beijing Institute of Technology,Beijing 100081,China)

机构地区：[1]北京理工大学资产与实验室管理处,北京100081

出　　处：《实验室研究与探索》2024年第12期176-179,256,共5页Research and Exploration In Laboratory

摘　　要：针对高校办学中如何合理有效地分配公用房资源来保障教学和科研活动,分析了国内高校公用房有偿使用的现状,在总结了北京理工大学公用房收费管理的实践经验基础上,确定了公用房成本核算的关键对象和参数,并构建了一套公用房成本核算指标体系。实践应用表明,采用此成本核算体系能显著提高高校公用房资源的使用效率和管理水平,能有效减少闲置和浪费现象,同时带来经济效益的增长。该研究不仅将学科系数纳入考量,还充分考虑了学科之间在资源需求和价值贡献上的差异,为高校公用房资源的科学管理和决策提供了新的视角和工具,对推动高校可持续发展具有一定的参考价值。In order to reasonably and effectively allocate public housing resources in universities,to ensure the smooth progress of teaching and scientific research activities,this paper analyzes the current situation of paid use of public housing in domestic universities and the practical experience of public housing fee management in Beijing Institute of Technology,determines the key objects and parameters of public housing cost accounting,and constructs a set of public housing cost accounting indicator system.The results show that the use of this cost accounting system can significantly improve the utilization efficiency and management level of public housing resources in universities,effectively reduce idleness and waste,and bring about economic benefits.This study not only takes the discipline coefficient into consideration,but also fully considers the differences in resource demand and value contribution between disciplines,which provides a new perspective and tool for the scientific management and decision-making of public housing resources in universities,and has a certain reference value for promoting the sustainable development of universities.

关 键 词：高校公用房 成本核算 指标体系 资源优化 

分 类 号：G647[文化科学—高等教育学]