高等职业院校教育成本计量的现实方法探析

On Practical Approach to Measuring Educational Cost of Higher Vocational Colleges

现行条件下,计量高等职业院校教育成本的现实方法是利用会计资料进行转换计算。结合F高职学院的实际,就该方法下教育成本转换计算的步骤、内容与方法等方面进行了探析,并指出在成本计量和成本分析过程中体现的原则及注意点。

Under current conditions the practical approach to measuring educational cost of higher vocational colleges is convertible calculation by using accounting information. Combined with the actual situation of F Vocational College,this paper researches the steps,contents and methods of convertible calculation of educational cost, and points out the principles and focuses in the measuring and analyzing process.