时间驱动作业成本法在高校专业设置中的应用

Application of Time Driving Activity Based Costing in the College Major-settings

专业设置是高等院校办学的关键作业之一。以高职院校为例,将时间驱动作业成本法(TD ABC)应用于高等院校专业设置中,通过相同专业前后期对比、不同专业同期对比,确定了不同时期、不同专业之间作业成本差异。研究发现,学生人数多少对降低同一专业作业成本有重要作用;单位时间作业成本、资源利用率、资源未利用率是判断不同专业之间作业成本高低的指标,为高等院校优化专业选择、进行专业设置管理决策提供了依据。

The major-setting is one of the key work of higher vocational colleges. Based on higher vocational colleges, this paper applies time driving activity-based costing（TD ABC）in institutions of higher learning major-setting. In this paper, by comparing the same professional, determined the cost difference in the late before. And by comparing the different professional, it determine the cost difference at the same time. The study found that the number of students has an important role for professional cost,and the unit time operation costs,resource utilization rates, resource utilization rates are professional judgment index of cost. The research conclusion provides the basis for major-setting management and decision-making.