幼儿园实际教育成本的模型构建与核算——以佛山某幼儿园为例

Building and Accounting of Econometric Model for Actual Educational Cost in Kindergarten——A case study on F kindergarten in Foshan

在界定幼儿园实际教育成本含义的基础上,确认其成本项目包含人员支出、公用支出、固定资产折旧和土地使用成本,以此为基础构建了幼儿园实际教育成本计量模型,并以佛山市某幼儿园为例核算出该幼儿园的实际教育成本。通过该园实际教育成本与标准教育成本的比较,发现该幼儿园教育经费投入不足且投入结构不合理,将来应重点增加人员投入。

This paper defines the actual educational cost of kindergarten and proves that the cost items in kindergarten include personnel＇s expense,public expense,depreciation of fixed assets and land cost.On this basis,the author builds an econometric model for actual educational cost of kindergartens and works out the actual educational cost of F kindergarten in Foshan.By the comparison between its actual educational cost and the standard educational cost,the study found its insufficient fund input and the improper distribution of the fund and suggestions are also proposed accordingly.