应用型本科院校教学成本控制方式分析

An Analysis of Teaching Cost Control in Application-oriented Universities

当前高等教育逐步普及化,为应用型本科院校发展提供了良好的外部环境。然而,由于长期以来高校一直被视为非营利机构,使得许多应用型本科院校没有提高教育资源利用率的动力,从而出现了既缺经费又浪费的现象。面对当前我国应用型本科院校教学经费短缺且教育资源利用率低的问题,有必要找出教学成本控制的方法,提高本科院校教学成本管理能力。

A good external environment has been provided for the development of application-oriented universities due to the gradual popularization of higher education.However,very few of them are active to improve the utilization ratio of educational resources because a university is often treated as non-profit organizations.As a result,they are short of funds while they may waste some resources.To resolve the problems,it is necessary to improve their management over teaching costs by way of effective cost controlling.