基于作业成本法下长沙师范学校教育成本核算研究

发布时间：2018-04-12 14:25

本文选题：教育成本核算 + 问题　；参考：《湖南大学》2013年硕士论文

【摘要】：长期以来，人们把教育视作消费和福利，把学校作为非营利性机构的传统思维，使得我国教育部门和机构既没有提高教育资源使用效率的内在动力，也缺乏提高办事效率的外在压力。然而市场经济的“优胜劣汰”与资源配置的“扶强”特性，以及教育资源缺乏与资源浪费并存的矛盾，使得高等教育发展面临着严峻的挑战。所以，探讨和研究高等院校教育成本精细化核算和分析，通过加强成本核算以求生存与发展的必要性和迫切性日益凸显出来。在高校，必须改变教育管理上不计成本、不讲效益的现状，应把教育成本管理放在十分突出的位置，推行精细化的教育成本核算和控制机制，建立科学有效的教育成本核算体系，这对构建节约型校园，实现教育健康、稳定、可持续地发展具有重要的现实意义。自建校以来，长沙师范学校成本意识淡薄，，没有形成成熟的教育成本核算方法，对教育成本的核算采用粗糙的估算法。然而目前高校竞争日益激烈，长沙师范学校也不免受到较大的招生压力，受高额的招生成本、悬殊的专业规模、短缺的教育经费以及低效的资源效益等严峻形势的影响，其领导层增强了管理决策意识，对成本信息有了前所未有的需求，即需要更科学、更准确、更相关的成本信息。因此，长沙师范学校急需一种精细化的教育成本核算和控制方法。本文吸取作业成本法的精华，尝试运用作业成本法来核算长沙师范学校的教育成本，探索一种教育成本核算的新思路。首先本文介绍了高校教育成本与作业成本理论，阐述了高校教育成本核算方法以及作业成本法的基本原理和特点。通过阐述高校应用作业成本法核算教育成本的优势，得出高校可以运用作业成本法进行成本管理。在分析了长沙师范学校教育成本核算的现状后，本文提出将作业成本法引入长沙师范学校教育成本核算，并为其具体应用设计了操作办法和计算流程。
[Abstract]:For a long time, people regard education as consumption and welfare, the school as a traditional non-profit institution, making China's education departments and agencies have neither inner motive power of improve the efficiency of educational resources, improve work efficiency is also a lack of external pressure. However, the market economy of the "survival of the fittest" and "strong" resource allocation the characteristics and the lack of educational resources, contradictions and waste of resources, the development of higher education is facing a severe challenge.
Therefore, to explore and study the university education cost accounting refinement and analysis, the necessity of strengthening cost accounting in order to survival and development is more and more prominent. In college, we must change education cost management ignored, do not speak the benefit situation, should the education cost management in a prominent position, the cost of education accounting and control mechanism to promote the refinement of the establishment of education cost accounting system of scientific and effective, the construction of a conservation oriented campus, realize the education of health, stability, has important practical significance to sustainable development.
Since the school, normal school Changsha cost consciousness, has not formed the education cost accounting methods, the education cost accounting by the rough estimation method. However, the increasingly fierce competition, Changsha normal school is not subject to the large enrollment pressure, the high cost of college enrollment, the disparity between the professional scale, influence of the grim situation the shortage of education funds and the inefficient resource efficiency, strengthen its leadership management consciousness, a hitherto unknown demand for cost information, which need to be more scientific, more accurate, more relevant cost information. Therefore, the education cost accounting and control method of Changsha normal school need a fine. This article absorbs the essence of ABC, try to use Activity-Based Costing to account Changsha normal school education cost, explore new ideas for education cost accounting.
Firstly, this paper introduces the theory of higher education cost and operation cost, elaborated the higher education cost accounting method and the basic principle and characteristics of ABC. Through elaborates the application of activity-based costing to calculate the education cost advantages that universities can use Activity-Based Costing cost management. In the analysis of the status quo Changsha normal school education cost accounting in this paper, the introduction of the operating cost method Changsha normal school education cost accounting, and design the operation method and calculation process for the specific application.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G657

【参考文献】