基于企业视角的高职院校定额成本的应用

Application of Fixed Cost in Higher Vocational Colleges from the Perspective of Enterprises

为控制企业生产成本,定额成本法已在生产企业得到广泛应用。高职院校作为可以进行成本核算的单位,为加强高校的财务管理,提高教育教学经费的使用效率,降低办学成本,增强预算的刚性执行,减少不必要的浪费,可以借鉴企业进行定额费用(成本)管理。高职院校的成本费用定额,可采用直接核定、按成本要素核定、按教育教学项目核定、按单位和部门核定等方法从消耗量定额和价值(价格)定额、单位定额和总定额两个方面核算和管理,其关键是科学合理地确定费用定额。

Fixed cost method has been widely applied in production-oriented enterprises to control the production cost of enterprises. In order to reinforce the financial management of colleges,to improve the efficiency of the use of education fund and reduce the cost of running schools,and to strengthen the rigid execution of the budget and reduce unnecessary waste,higher vocational colleges,as units of cost accounting,can borrow the fixed fee（cost） management of enterprises. The cost quota of higher vocational colleges can be checked from these two aspects： the consumption quota and the value（price） quota,the unit quota and the total quota,by adopting the methods of direct approval,approval based on cost factors,approval according to education and teaching projects,and approval according to units and departments. The key is to determine reasonable cost quota.