浅谈高等医学院校专业成本计算方法

On the Methods of Specialized Cost Accounting in Medical University

本研究是针对个体高校内部各专业的培养成本的研究,研究结果可以直观地看出专业培养的直接和间接成本及总成本。一方面可以以此作为申报专业的招生数量和招生专业的重要因素之一,另一方面又可以有效地控制间接成本和不必要的直接成本,从而降低办学成本,提高办学效率,提高教育资源的利用率。研究方法数据采集方便,分别采用直接统计法和间接分摊法计算,对固定成本采用年限折旧费和使用年限法科学合理,计算结果直观、明了。有非常好的理论价值和较高的现实意义。

This paper aims to research the training cost,which will embody the direct and indirect specialized cost and total cost.The results will become an important factor to decide the enrollment quantity and profession.At the same time,the results can help to reduce the teaching cost and improve teaching efficiency through effective controlling cost.This paper collects data,and then adapts direct statistics and stepladder method.And about fixed cost,this paper uses depreciation charge and service-life method to get a direct and clear result.