学校教育成本核算问题浅议Onthecostaccountingofschooleducation

学校教育成本核算问题浅议（On the cost accounting of school

education）

On the cost accounting of school education

On the cost accounting of school education -- 2008-12-20

15:11:42

[Abstract] this paper describes the basic structure of the

education cost of the school, the school emphasizes the

necessity of educational cost accounting, and the current

situation of our country in the aspects of the analysis, finally puts forward some countermeasures for improvement.

First, the basic composition of school education cost

The school education cost refers to the materialized labor and the active labor consumed when providing the corresponding educational service needed by a certain kind of education. It

can be divided into school direct cost and indirect cost. Among them, the school direct cost includes direct cost of teaching

(such as staff basic salary, wage subsidies, wages and other

employee benefits, social security fees), direct service for

teaching administration costs (such as official fees, service fees, grants, scholarships), teaching equipment operation and maintenance cost of necessary (such as teaching facilities and purchase costs, maintenance costs, utilities, etc.). These

costs are directly related to the provision of educational

services, and without these schools it is difficult to maintain normal teaching activities.

Outside of school indirect costs include direct service for

teaching educational administration administrative cost

management fees, utilities, public space (such as teaching

buildings, teaching facilities, libraries, laboratories,

large equipment) and other fixed assets capital cost, purchase cost, depreciation and expenditure to purchase and leasing of

durable assets. These costs are indirectly related to the

cultivation of students. Without these costs, schools cannot

provide efficient teaching services.

Two, the necessity of school education cost accounting

The cost of school education is not only an economic concept,

but also a social concept, involving the government, schools,

families and individuals. It is of great theoretical and

practical significance to strengthen the cost accounting of

school education.

(1) cost accounting is beneficial to optimize the allocation

of resources

For a long time, China's investment in education is a national education grant unit welfare, education unit does not exist or rarely have their own capital investment, do not assume any investment risk, but there is no significant loss or the threat of bankruptcy. Therefore, they often do not consider how to

rational use of educational resources, also need not cost accounting, therefore, cause bloated, more personnel than work available and serious waste of human resources, equipment resources, the school occupied repeated purchase of a low

utilization rate, unreasonable allocation and other