加强教学成本管理 促进高职院校健康发展

Reinforcing the Management of Teaching Cost to Promote the Healthy Development of the Colleges

教育成本是指学校为学生提供教育教学服务所消耗的资源的价值,也就是学校培养学生所消耗的人力和物力的货币表现。加强高职院校教学成本管理,可提高学校投资效率,促进教育教学管理;合理地进行收益分配;保障广大学生及家长的权益。高职院校要用成本意识加强管理,以改革促进教学成本降低,优化配置资源结构以控制教学成本。

The educational cost means that the value of resource for offering students＇ educational teaching service, that is the monetary representation of manpower and material resources schools use for training students. Reinforcing the management of teaching cost can improve the schools＇ investing efficiency and educational teaching management, rationalize income distribution and guarantee students and their parents＇ benefit. Higher vocational colleges should reinforce management with cost awareness, reduce teaching cost with reform and optimize resource structure to control teaching cost.