论高职院校的标准教育成本

On Standard Education Cost in Vocational Colleges

与普通高校一样,当前高职院校无法准确计算办学成本,主要是由于现行高校会计制度采用的收付实现制不能直接产生成本数据以及部分费用难以确定是否应计入教育成本以及如何合理分配的原因,使得高职院校教育成本的计算陷入困境。文章借鉴企业管理中的标准成本法,阐述了标准成本法在成本控制和管理方面,不失为一种科学可行的方法,标准成本法与预算相结合有益于高职院校建设。

The same as general universities and colleges, the vocational colleges are unable to calculate the college-running cost mainly because the income and expenditure realization system adopted by college accounting system can＇ t directly produce cost data and it is hard to decide whether part of the expenses should be included into education cost and how to distribute reasonably, which makes the calculation of education cost in vocational colleges get into difficulties. By using standard cost method in business management for reference, this paper expounds that standard cost approach is a scientific and practical method in cost control and management and the combination of standard cost approach and budget is helpful to the construction of vocational colleges.