基于作业成本法的A民营职业学院教育成本核算研究

发布时间：2019-01-06 12:15

【摘要】：近年来,随着国际化趋势日益明显,我国在教育方面的投入和重视程度也越来越强,作为公办高等教育的补充,民办高等教育日益普及,而民办高等教育的载体之一,民营职业学院也开始蓬勃发展起来。截至2015年底,据统计我国共民办高校722所。可以看出,随着年代的变更,我国越来越关注民营高等教育的发展,并在这方面取得了不小的进展。此时,为了使民营职业学院在蓬勃发展的教育业中不被淘汰,并能不断促使民营职业学院发展,就需要考虑制定一种更加与时俱进的教育成本核算制度,以便于能够使核算出来的教育成本更加真实、准确地反映其实际成本耗用量,从而帮助民营职业学院更加有效地了解其教育成本的来龙去脉以及教育资源在教育流程中的消耗效率,以便更加切合实际地实现民营职业学院教育资源的最优配置,使其效益最大化。由于间接费用在民营职业学院的教育活动中占据了相当大的一部分,成本关系也变得比较复杂,传统成本核算方法凭借单一的成本分配标准已不能满足目前职业学院成本核算的需要。而作业成本法却能够对间接成本进行更科学合理的分配。因此,将作业成本法引入职业学院核算教育成本是可行并且更科学的。首先,国内外学者已经对高校采用作业成本法对教育成本进行核算在理论上以及实践上进行了大量的研究分析,本文以这些理论为基石,进一步分析了教育成本和作业成本法的相关理论基础,并在此基础上引入A民营职业学院案例,对已有的研究成果进行整合以及深入探究,以揭示作业成本法在职业学院中实施的可行性以及必要性;并通过实地考察、查询文献、定性定量相结合的方法获取所需要的数据及相关资料,以作业成本法为教育成本核算方法,然后将该采用这种方法核算出来的每个系部承担的成本分别与其系部的学生人数相除,得出各个不同系部的每个学生分别承担的平均成本数额,即生均教育成本。通过对各项资料、数据进行归纳总结并与传统方法核算教育成本进行比对分析,可以清晰地看出采用作业成本法核算出来的教育成本更加真实、准确,也更先进。为学院进行内部管理控制及作决策提供了更加可靠的数据来源。
[Abstract]:In recent years, with the trend of internationalization becoming more and more obvious, our country is more and more devoted to education. As a supplement of public higher education, private higher education is becoming more and more popular, and private higher education is one of the carriers of private higher education. Private vocational colleges also began to flourish. By the end of 2015, according to statistics, there are 722 private colleges and universities in China. It can be seen that with the change of times, our country pays more and more attention to the development of private higher education, and has made great progress in this respect. At this time, in order to keep the private vocational colleges from being eliminated in the booming education industry, and to promote the development of the private vocational colleges, we need to consider making a more advanced educational cost accounting system. In order to be able to make the calculated cost of education more realistic and accurately reflect its actual cost consumption, In order to help private vocational colleges to understand more effectively the origin of their educational costs and the consumption efficiency of educational resources in the educational process, in order to realize the optimal allocation of educational resources in private vocational colleges more realistically. Maximize its benefits. Since overhead costs account for a large part of the educational activities of private vocational colleges, the cost relationship has become more complex. The traditional cost accounting method can not meet the needs of cost accounting in vocational colleges with a single cost allocation standard. But Activity-Based costing (ABC) can distribute the indirect cost more scientifically and reasonably. Therefore, it is feasible and more scientific to introduce activity-based costing into vocational colleges. First of all, domestic and foreign scholars have carried out a large number of theoretical and practical research and analysis on the use of activity-based costing in colleges and universities to calculate the educational costs, and this paper takes these theories as the foundation stone. Further analysis of the educational cost and activity-based costing related theoretical basis, and on this basis the introduction of a private vocational college case, to the existing research results integration and in-depth exploration, In order to reveal the feasibility and necessity of implementing activity-based costing in vocational colleges; And through the field investigation, the inquiry literature, the qualitative and quantitative method to obtain the needed data and related materials, the ABC method as the education cost accounting method, Then, the cost of each department is divided by the number of students in each department, and the average cost of each student in different departments is obtained, that is, the cost of education per student. Through summing up the data and comparing it with the traditional method, we can clearly see that the cost of education calculated by ABC is more real, accurate and advanced. It provides a more reliable data source for internal management control and decision making.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G717.5

【参考文献】