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高校教学成本核算是加强学校管理、提高办学质量的必然要求,加强教学成本核算,对教学成本进行分析和有效管理,可以促进专业合理设置,有助于降低高校管理成本,提高组织运行效率等。论文在对高等学校教学成本概念、内涵进行辨析的基础上,对高等学校实践教学成本涉及的仪器设备费、实践教学耗材费、学生实习费、教职工工资、实践教学课时费、实践教学场所修缮费、实习基地建设费、折旧费等进行了分析,介绍了各部分核算方法,最后对高等学校实践教学成本核算方法进行了探讨。它能为高校核算教学成本提供参考,使高校构建合理的成本核算和控制机制,降低办学成本,提高高等学校教学质量,提高办学效益。
Teaching cost accounting in colleges and universities is a necessary requirement to strengthen school management and improve the quality of running a school. Teaching cost accounting is strengthened. Analysis and effective management of teaching costs can promote professional and reasonable setting, help to reduce college management costs and improve the efficiency of organization operation. Based on the analysis of the concept and connotation of the teaching cost in colleges and universities, this dissertation analyzes the cost of equipment, equipment and materials, practice fees, teaching staff salary, practical teaching hours, practical teaching places repair Fees, training base construction costs, depreciation charges were analyzed, introduced the various parts of the accounting method, the final practice of higher education cost accounting methods were discussed. It can provide a reference for colleges and universities to calculate teaching costs, so that colleges and universities to establish a reasonable cost accounting and control mechanisms, reduce running costs, improve teaching quality and improve the efficiency of running a school.