对体育教育成本构成的若干问题思考

体育教学作为一项学校实践性的教育活动，在资金预算、活动成本控制及相关管理、效果评价、计量方法等方面存在很多不足。因此，合理规划和管理学校体育资本，厉行节约，优化资源配置便显得尤为紧迫。在对体育教育成本构成的研究中，本文认为将体育教育成本分成财务成本和机会成本，强调业绩计量和评价，同时考虑维修费与折旧费用，以及非资本投入的资金收益等因素，体现了体育教育成本的不确定性。本文提出DEA效果评价，并以此为依据进行成本控制，使实际成本尽可能与目标成本相吻合。

The Thinking of the Cost Structure of Physical Education

As a school physical education practical education activities in the capital budget, cost control and related management activities, the effect evaluation of all aspects of the details of the measurement method has many deficiencies. Therefore, the rational planning and management of school sports capital, austerity, optimi- zing the allocation of resources appears to be particularly urgent. The cost of physical education in the Form of re- search that physical education costs of uncertainty, the cost into the financial and opportunity costs, emphasis on performance measurement and evaluation, taking into account the maintenance costs and depreciation costs, and non-capital gains and other investment funds. DEA results also suggested evaluation, and as a basis for cost con- trol, so the actual cost as much as possible consistent with the target cost.