应用型本科院校教育成本控制探讨

Discussion on Educational Cost Control of Applied Undergraduate Colleges

应用型本科院校是高等教育的重要组成部分,教育成本控制对推进应用型本科院校的稳定发展以及实现财务控制等方面有积极作用。以作业成本法为依据,以A应用型本科院校教育成本控制为研究对象,分析A应用型本科院校的教育成本核算与控制情况,发现应用型本科院校教育成本控制存在制度严谨性不足、定额预算监管不到位等问题。针对这些问题,应用型本科院校应建立规范的教育成本控制制度及与之匹配的绩效机制,优化定额预算编制,以此实现教育成本控制、财务资源配置水平的综合提升。

Applied undergraduate colleges are an important part of higher education.Educational cost control has a positive effect on promoting the stable development of applied undergraduate colleges and realizing financial control.Based on the activity-based costing method,analyze the education cost accounting and control of the applied undergraduate college.The study found that the educational cost control of applied undergraduate colleges has problems such as insufficient system rigor and inadequate supervision of fixed budgets.In response to these problems,applied undergraduate colleges should establish a standardized education cost control system and its matching performance mechanism,and optimize the preparation of fixed budgets,so as to achieve a comprehensive improvement in the level of education cost control and financial resource allocation.