成本中心视角下高校教育培养成本核算思路

The Accounting Ideas of Higher Education Cultivation Cost by the Perspective of Cost Center

根据教育成本分担理论,个人及家庭所负担的学费取决于教育培养成本的高低。学者们对教育培养成本的核算对象持有不同的认识。高校教育培养成本的核算可以从专业培养成本入手,作为最小的成本中心归集成本,选用恰当的费用分配率,实现费用的分配,达成专业培养成本核算目标。在此基础上,逐级汇总,最终获得院系、学科、校级生均教育培养成本的数据。为保障专业培养成本核算的准确性,建议成立院系成本核算组织,在校级财务机构的业务指导与监督下开展工作。

Currently the community is concerned about college tuition and fees charged issue. According to the Education Cost Sharing theory, individuals and families afford a part cost of the education cultivation cost. Scholars have differences understanding on accounting objects of education cultivation cost. This paper argues that higher education cultivation cost accounting can start from the professional cultivation cost. We can collect the cost, select appropriate Cost allocation rate and get cost accounting target of professional finally . On this basis, find the average cultivation cost. In order to make sure the accuracy of cost accounting, we have to establish accounting organization of faculties, and make sure that it can work hard under the supervision of university financial institution