关于高校院系责任成本控制的一个预算分配模型

A Model of the Budget Assigns on Duty Cost Control from Departments of College

为实现教学、管理、科研和社会服务功能所投入的各种资源的货币价值构成了高校成本的全部内容。文章系统、全面地探讨了高校构建责任成本管理体系的实施原则,提出了高校院系责任成本预算分配模型,并具体论述了院系责任成本预算的计算与分解方法。

The currency value of resources which appears in a variety, input for realizing the function of teaching, management, science research and social service, constitutes the whole content of the cost of college. Systemati- cally and completely, this essay has discussed the principle of the actualization of college＇ s setting up its management system of duty cost, advanced the model of the budget assigns of duty cost from departments of college, and in a specific way, dissertated methods of calculating and resolving the duty cost from departments of college.