| 高职院校教育成本计量问题研究 |
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| 引用本文： | 张明华.高职院校教育成本计量问题研究[J].职业技术教育,2007,28(7):21-23. |
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| 作者姓名： | 张明华 |
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| 作者单位： | 滨州职业学院,山东,滨州,256624 |
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| 摘 要： | 进行教育成本计量是高职院校加强财务管理、提高办学效益、推动管理体制改革的必然要求。计量过程中,要设置成本项目,记录、归纳和分配各项费用,汇总计算各项教育成本。计量方法有统计分析法、会计转换法、教育成本核算法等。
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| 关 键 词： | 高职院校 教育成本 成本计量 |
| 文章编号： | 1008-3219（2007）07-0021-03 |
| 收稿时间： | 2006-11-12 |
| 修稿时间： | 2006-11-12 |
Study on Issues of Cost Measure of Higher Vocational Schools |
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| Zhang Minghua.Study on Issues of Cost Measure of Higher Vocational Schools[J].Vocational and Technical Education,2007,28(7):21-23. |
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| Authors: | Zhang Minghua |
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| Institution: | Binzhou Vocational College, Binzhou Shandong 256624, China |
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| Abstract: | The implementation of educational cost measure is the necessary requirement of higher vocational schools strengthening financial management, increasing efficiency and benefit and promoting management system reform. In the process of measure, schools should set up cost project, record, conclude and distribute various costs, summarize and calculate every kind of educational cost. The measure methods include statistical analysis, accounting change and education cost accounting. |
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| Keywords: | higher vocational school education cost cost measure |
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