基于作业成本法的省属高校教育成本核算研究

发布时间：2019-03-02 18:56

【摘要】：随着社会的发展,国家越来越重视人才的培养,对教育经费的投入也不断增加,但随之而来的是高等教育资源利用效率达不到理想水平的问题。同时,由于高校招生制度、收费制度放宽,学生及其家庭成为教育的承担者,社会大众和所有教育相关对象都开始密切关注教育成本。因此,为了实现高等教育资源的优化配置,如何选择科学的成本核算方法,建立合理的高校教育成本核算体系至关重要。在我国,相对于部属高校来说,在数量上占优势的省属高校并没有享有相应比例的教育资源,为了缓解资源匮乏、竞争激烈的现状,省属高校当务之急应尽快设计出科学的高校教育成本核算体系,进而提高省属高校管理效率,提升省属高校办学效率。本研究运用作业成本法建立一个成本核算体系,来计算省属高校的生均教育成本,具体内容为:首先,将选择省属高校教育成本为研究对象的原因及背景进行分析,并从理论和现实方面论述了研究的意义。其次,分别介绍了其成本的构成、核算原则、前提、基本规范和作业成本法的概念、原理、程序,通过分析其成本核算的财务状况、特点、现状,并结合作业成本法的适用范围,分析采用该方法的必要性和可行性。再次,明确了省属高校进行教育成本核算的步骤:制定基于作业成本法的高校教育成本核算的原则,逐步归集、计算相关数据,设计成本核算的账表框架。然后,以S大学为例,将作业成本法实际应用到省属高校教育成本核算中,分别得到不同层次学生的生均成本,并对成本核算结果进行比较分析。最后,针对此法在实施过程中存在的问题,提出相应对策。研究结果表明,省属高校结合自身情况,利用作业成本法进行教育成本核算是行之有效的,可让财务信息使用者更加准确地了解省属高校资源费用的消耗情况及生均教育成本等财务信息,也为合理确定学生缴费标准提供了参考依据。
[Abstract]:With the development of society, the country pays more and more attention to the cultivation of talents, and the investment of educational funds is increasing. However, the efficiency of the utilization of higher education resources is not up to the ideal level. At the same time, because of the relaxation of enrollment system and fee system, students and their families become the bearers of education, and the public and all the objects concerned with education begin to pay close attention to the cost of education. Therefore, in order to optimize the allocation of higher education resources, how to select a scientific cost accounting method and establish a reasonable cost accounting system in colleges and universities is very important. In our country, compared with subordinate colleges and universities, provincial colleges and universities in quantity do not enjoy the corresponding proportion of educational resources, in order to alleviate the lack of resources, the status quo of fierce competition, The urgent task of provincial colleges and universities is to design a scientific accounting system of higher education cost as soon as possible, so as to improve the management efficiency of provincial colleges and universities and improve the efficiency of running schools in provincial colleges and universities. This research uses activity-based costing method to establish a cost accounting system to calculate the average education cost of provincial colleges and universities. The specific contents are as follows: firstly, the reasons and background of choosing provincial college education cost as the object of study are analyzed. It also discusses the significance of the research from the aspects of theory and reality. Secondly, it introduces its cost composition, accounting principle, premise, basic norm and the concept, principle and procedure of activity-based costing, and analyzes the financial situation, characteristics and present situation of its cost accounting. Combined with the scope of application of activity-based costing method, the necessity and feasibility of adopting this method are analyzed. Thirdly, the steps of educational cost accounting in provincial colleges and universities are clearly defined: the principles of activity-based costing are formulated, the principles of cost accounting in colleges and universities are gradually gathered, the relevant data are calculated, and the accounting framework of cost accounting is designed. Then, taking S University as an example, the activity-based costing method is applied to the cost accounting of education in provincial colleges and universities, and the average student costs of different levels of students are obtained, and the results of cost accounting are compared and analyzed. Finally, aiming at the problems existing in the implementation of this method, the corresponding countermeasures are put forward. The research results show that it is effective to make use of activity-based costing method to calculate educational costs in provincial colleges and universities in combination with their own situation. Financial information users can more accurately understand the consumption of resource costs of provincial colleges and universities and the average cost of education and other financial information, but also provide a reference for the reasonable determination of students' payment standards.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5

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