广播电视大学是公办成人高校,其借助网络开办远程开放教育,覆盖全国各省、市,培养适合当地实际需求的应用型人才。电大和其他高校一样,会计核算方法单一,对人才培养成本核算意识淡化,致使资金使用效率低下,损失浪费严重。因此,有必要根据人才培养成本的概念,确定开放教育人才培养的成本核算对象、成本核算项目及核算方法。通过三种方法核算人才培养成本,对于降低培养成本,提高电大办学效益具有重要意义 Radio and Television University is a public adult college, which uses the Internet to open up distance and open education, covering all provinces and cities in the country, cultivating practical talents suitable for local needs. TVU, like other colleges and universities, has a single accounting method and a diminished sense of cost accounting for personnel training, resulting in inefficient use of funds and serious losses and wastage. Therefore, it is necessary to determine the cost accounting objects, cost accounting items and accounting methods of personnel training in open education according to the concept of personnel training cost. The three methods of accounting personnel training costs, to reduce training costs and improve the efficiency of running a TV program is of great significance