基于作业成本管理视角的应用技术型院校成本控制分析

Analysis on the Cost Control in Applied Technology Colleges and Universities Based on the Perspective of Operating Cost Management

随着我国市场经济的发展,我国应用技术型院校的体制改革也在不断进行中,而财政拨款难以满足应用技术型院校教育成本的增加。这就要求应用技术型院校管理者们对教育资金实施科学规划,分析教育资金使用的社会效益和经济效益,在保证教育质量的前提下对教育成本加强管控。作业成本管理由于自身方法的科学性和细致性,有助于提高应用技术型院校的成本管理能力,值得深入研究和大力推广。

With the development of China＇s market economy, the reform of applied technical colleges and universities system is also ongoing. However, the financial allocation is difficult to meet the demand of applied technology colleges and universities to increase the cost of education. This requires that the applied technical colleges and universities to implement the scientific planning for education funds, analyze the social and economic benefits of education funds, under the premise of ensuring the quality of education to strengthen the education cost control. Operation cost management, because of its scientific and meticulous nature of the method, is helpful to improve the cost management ability of applied technology colleges. Thus, it is worthy of further research and promotion.