| 高等学校实践教学成本核算方法探讨 |
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| 引用本文： | 李艳酥.高等学校实践教学成本核算方法探讨[J].实验室研究与探索,2012(7):366-368. |
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| 作者姓名： | 李艳酥 |
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| 作者单位： | 黑龙江大学教务处 |
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| 摘 要： | 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。
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| 关 键 词： | 实践教学 教学成本 测算方法 |
Cost Accounting in Practice Teaching in Colleges and Universities |
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| LI Yan-su.Cost Accounting in Practice Teaching in Colleges and Universities[J].Laboratory Research and Exploration,2012(7):366-368. |
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| Authors: | LI Yan-su |
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| Institution: | LI Yan-su(Office of Teaching Affairs,Hei Longjiang University,Harbin 150080,China) |
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| Abstract: | Teaching cost accounting is an inevitable requirement to strengthen management and improve teaching quality in colleges and universities.The strengthening of teaching cost accounting and analysis of teaching cost can reduce management cost and improve management efficiency.Based on the analysis of the concept and connotation of cost accounting,this paper discusses the calculation method of practice teaching cost,including the costs of instruments and equipment,supplies fee,student internship fee,etc.in order to help colleges and universities to establish a rational cost accounting mechanism to reduce teaching cost and improve teaching efficiency. |
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| Keywords: | practice teaching teaching cost calculation method |
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