作业成本法在高职院校教育成本核算中的应用

The Utilization of ABC Method in Education Cost Accounting

现代职业教育改革步入了快车道,但也存在不少问题,成本核算形式不规范、不合理的现象就普遍存在于高职院校中。结合高职院校教育成本形态以及作业成本法适用范围,可以发现通过作业成本法核算教育成本具有一定的可行性。运用作业成本法核算教育成本在准确得出教育成本的同时,还能了解高职院校在教学管理过程中存在的非增值教学活动,并对此及时加以改进,以实现有限的教育资源发挥最大的作用,为高职院校的发展战略选择提供依据。

The reform of modern vocational education develops rapidly and problems arise thereupon.The cost accounting is one that generally exists in higher vocational colleges.Combining the form of higher vocational education cost and the applicable scope of activity-based costing(ABC),it can be found that it is feasible to calculate education cost through activity-based costing.The education cost is calculated accurately by ABC and it helps to reveal the non-value-added teaching activities in the process of teaching management of higher vocational colleges,therefore it can be improved so as to realize the maximum role of limited educational resources,and provide a basis for the choice of development strategy of higher vocational colleges.