独立学院办学应内化“成本意识”

On Strengthening of "Costs Control Awareness" in the Independent Institutes

本文通过盈亏分界点图解法分析了独立学院办学成本与办学规模、办学盈余、学生学费等之间的关系,得出独立学院学生盈亏分界点人数以及学院盈余能力的大小主要取决于变动成本的结论。针对该论断,结合浙江工业大学之江学院办学实践,提出了独立学院办学应内化"成本意识",并提供了灵活用人制度、严格控制人力成本等五项控制办学成本的可行措施。

This paper analyzes the correlation between the running cost of the Independent Institutes and their scales,fiscal profits,and students＇ tuition by using the Break-Even Point Graphic Method.The conclusion is that the student break-even point and profitability of the Independent Institutes are mainly determined by variable costs.Based on this conclusion,together with practice in Zhijiang College,Zhejiang University of Technology,the paper proposes that the Independent Institutes should strengthen the＂Cost Control Awareness＂.Meanwhile,five feasible cost-controlling measures,including flexible personnel policies and strict human cost control,are also put forward in the paper.