幼儿园成本核算指标分析

Analysis of the Index of Kindergarten-running Cost Accounting

幼儿园成本核算对提高幼儿园办学质量,规范幼儿园的收费制度,实现幼儿教育可持续发展具有积极的促进作用.成本核算指标体系是建立在幼儿园全过程的成本核算,因此研究幼儿园成本核算指标对解决当前幼儿教育乱收费、提高幼儿教育健康发展具有重要的现实意义.

The kindergarten-running cost accounting plays an active role in uplifting the schooling quality, standardizing the charging system and achieving sustainable development. The system of the index is closely related to the cost accounting of kindergartens in the whole process and thus is of practical significance in addressing the problem of arbitrary charges and in promoting the healthy development of pre-school education.