高职院校专业教学成本核算实施路径研究——以A高职院校为例

Implementation Path of Teaching Cost Accounting in Higher Vocational Colleges:Taking A Higher Vocational College as an Example

高校专业教学成本核算的难点在于确定成本核算的范围、项目以及采集相关数据。以A高职院校为例,在明确成本核算的对象范围、周期、项目以及方法的前提下,通过归集分配人员成本、资产折旧、运行成本、学生奖补助成本以及科研成本,初步核算学校专业教学成本,并针对成本核算过程中发现的问题提出建议。

The difficulty of college teaching cost accounting lies in determining the scope of cost accounting,items and collecting related data.Taking A higher vocational college as an example,on the premise of clarifying the object range,cycle,project and method of cost accounting,this paper preliminarily calculates the professional teaching cost of the school by collecting and distributing personnel cost,asset depreciation,operating cost,student award subsidy cost and scientific research cost,and puts forward suggestions on the problems found in the process of cost accounting.