作业成本法应用于高职院校教育成本控制的价值与策略

The Value and Strategy of the Application of Job Cost Method to Cost Control of Higher Vocational Schools

当前,作业成本分析法已应用于高等院校教育成本管理领域,并成为提升高校教育投入效益的重要手段。在高职院校实施和运作作业成本法,不仅能够提高学校教育资源的配置与使用效益,提升学校教育成本的管控水平,而且还能促进学校财务管理工作的精细化与标准化,提升学校治理水平。高职院校在实施作业成本管理的过程中,必须要根据学校实际情况有计划地逐步实施,做好作业调研、作业认定、成本归集、建立成本库、建立作业成本核算模型、选择工具系统、开展评估及改进等环节的工作,以实现增值作业等环节。

Currently, the job cost analysis method has been applied to the field of higher education cost management and has become an important means to improve the investment efficiency of higher education. Implementing and operating the assignment cost method in higher vocational colleges can not only improve the allocation and use of school education resources, improve the management and control level of school education costs, but also promote the refinement and standardization of school financial management, and improve the level of school governance. In the process of implementing work cost management, colleges and universities must gradually implement it in a planned manner according to the actual situation of the university, and do a good job of work research, work identification, cost collection, establishment of cost base, establishment of work cost accounting model, tool selection system, evaluation and improvement, etc., to achieve value-added work and other links.