




作业代写：University cost management

2018-04-02 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- University cost management，供大家参考学习，这篇论文讨论了高校成本管理。高等学校所发生的成本通常被划分为直接成本和间接成本两大类。直接成本是指能与成本对象明确相关，能够直接准确分配到这些成本对象的成本。而间接成本则包括资产设备的占用费用、管理费用等。成本对象的成本应包括直接成本与间接成本，其中间接成本如何进行合理分摊是准确、科学计算成本对象成本的关键。

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According to the actual situation of China's existing system, the cost object of higher education is mainly students. There are three types of student types. The first is to classify the average cost of junior college students, undergraduates, master students and doctoral students according to the level of education level. Second is on the basis of education level, according to the division of professional, to the way of different specialized student input and allocation proportion is different, the formation of professional cost difference is often larger, according to the level and the professional division of cost accounting is more detailed. Thirdly, the cost of the difference is calculated according to the difference between the grade and the number of hours and the training method.

The costs incurred in institutions of higher learning are usually divided into direct costs and indirect costs. Direct costs refer to the costs that can be clearly related to the cost object and can be directly and accurately allocated to these cost objects. In the cost accounting of colleges and universities generally include teachers' salaries, student scholarships, student activities and so on. Correspondingly, there is no clear correspondence between the cost objects of colleges and universities, but the indispensable cost in the daily operation of colleges and universities is called the indirect cost. Indirect costs include the cost of assets and equipment, management fees, etc. The cost of cost object should include direct cost and indirect cost, and how to apportion the indirect cost is the key to accurately and scientifically calculate the cost of cost object. The indirect costs are usually apportioned according to the principle of who benefits who, the size of the contribution and the size of the benefit. Indirect cost allocation method, traditional cost method, operation cost method and so on.

The homework cost method is based on homework cost calculation method, homework cost method is based on all kinds of work as the center, merged into the resource expenses of each homework center, will the cost of each homework cost library according to different assignments allocated to different cost drivers object process. In the cost accounting of colleges and universities, activity-based costing is the object of the students' cultivation process, and finally calculates the cost calculation method of the students' training cost in each level. Homework cost method for the high demand for accounting basis, and brought together a large number of human resources with higher education in colleges and universities, has the advanced computer system at the same time, the use of centralized computerized system can effectively analysis and the collection of basic data, to ensure that the colleges and universities implement the feasibility and reliability of the homework cost method, visible operation cost method and has a unique talent advantage and advantage of computer.

Colleges and universities not all expenses can be included in the cost of cost objects, so it is necessary to determine the cost item of the cost object first. Cost program is the cost of training students. According to the purpose, students' training costs are divided into six categories. The first category is professional teachers' compensation, which is the salary of full-time teachers from the perspective of cost, which excludes the salaries of managers. The second is the cost of facilities, equipment and teaching resources occupation, generally is used in the classroom, the teaching building of the depreciation cost, utilities, depreciation of teaching equipment, etc., it is to cultivate students specific carrier, is also an important project of students develop cost. The third category is student grants and activity fees. The fourth category is research costs. The fifth category is the cost of teaching run by each college. The sixth category is the administrative expenses incurred by various administrative departments.

Cost is under accrual accounting concepts, accounting education cost need to be produced in the process of teaching fees according to certain ratio of cost in the form of not in the current fees cannot serve as cost calculation, should according to the principle of accrual accounting separation and identification of prepaid expenses and accrued expenses; At the same time, the cost of infrastructure investment and the purchase of fixed assets are eliminated; But the depreciation of fixed assets should be included.

Determining homework is the focus of activity-based costing. College students is hierarchically divided into professional training and the cultivation of the students activity and related work, so the level of management structure is the functional type structure, at the same time occurring in the process of training activities is various, complex, according to the principle of cost effectiveness and importance, through to the similarities and homogeneous set of homework, set up a job training center. According to the characteristics of colleges and universities, the assignment of colleges and universities is divided into two categories: teaching assignment and auxiliary operation.

Teaching assignment refers to the various projects that directly serve the teaching activities of colleges and universities, which are divided into teaching management center and scientific research management center. The auxiliary operation refers to the various projects which indirectly serve the teaching activities of the university, which are mainly divided into four categories: daily management, resource management, administration and teaching.

It is necessary to determine the relationship between cost and operation center and determine the activity motivation of each assignment. Through the analysis of the different operation center, of which the teaching management center is mainly teaching, teaching and professional school subject number and the hours and the teacher, can be actual amount of class according to the relationship must be integrated to calculate the comprehensive course hours as homework. The research management center is mainly aimed at the consumption of scientific research materials, which is directly related to the number of people participating in scientific research, and the appropriate multiplier should be used to calculate the number of students as the motivation for their work. Student management center is for students employment guidance, scholarships and other activities to organization, the consumption of each level the student fees are basically the same, so the actual number of students should be as homework. The resource management center is the management of the fixed assets used by the students and should be calculated according to the actual fixed assets used by each college. The administrative department is mainly concerned with the actual number of expends, and the number of students who have been paid is the motivation. Auxiliary center is to provide different levels of students the use of resources such as books, computer, due to the different level students demand for resources and use the different time, different students should be calculated as the number of students as their homework about motivation.

Resource motivation is to work for a number of resources consumed measurement, is the operation cost of resources consumed in being assigned to a specific cost library cost drivers, is to different sources of the collection to the operating costs of the resources, assignments and resources will be to determine the relationship between. According to the characteristics of colleges and universities and actual, motive for resources in different conditions is divided into three categories: one is a kind of resource consumption can be consumed directly determine to a cost object, the distribution, the account of the resource consumption without homework directly included in to the colleges and universities in the cost of cost objects, the resource agent directly as homework. 2 is a kind of resources can not be directly identified as a cost object is consumed, but it can be from other characteristics identified as exclusive, a job directly recorded into the cost of a job in the library, the resource drivers here as a homework's exclusive resource agent instead of distributed computing. Three is one resource cost if mixed unable to identify the collection direction occurs at the beginning, need to cost for the resources reasonable decomposition of motivation to allocate resources, through agent resources after the quantitative calculation of plan to each homework center, which is commonly used have a number of drivers and execution dynamics calculation, respectively according to the amount of resources or frequency of execution to allocate resources, such as water electricity typically require by instrument measurement can be assigned to each job.

Under the principle of distribution of two step, through agent resources allocation of the education cost of the resource cost during the project in library collects the homogenous operation cost, cost for each job center library according to the reasonable choose appropriate homework cost drivers, the work cost divided by the motivation to work on the number of units, it is concluded that to work motivation for the unit cost allocation rate. Will take on a specific level, professional, and at a specific level of students on the rate of work motivation amount multiplied by the motivation to work, you can calculate the cost of the cultivation of the student in a job, by assigning the operation cost and allocated directly to the direct cost of cost objects, the cultivation of the student annual cost is obtained.

Education input and education cost relationship. The products produced in colleges and universities are human, and the particularity of others is that people themselves have subjective initiative and can give feedback to input information. Therefore, the management of education cost cannot be simply materialized. Excessive pursuit of low cost may lead to lower learning motivation. Output again there is a correlation between education input and education at the same time, must fully consider the education investment and the relationship between the cost of education, at the same time China for higher school fees and cost calculation to provide scientific and accurate basis.

Education cost and research cost relationship. Whether scientific research cost to calculate the cost of into the education of students, in the actual teaching, the graduate student's teaching often need a lot of to participate in the activities of scientific research project, as a graduate teaching cost, according to certain proportion of scientific research project cost allocated into the cost of education has its rationality, but in what way can calculate how to calculate the proportion or science remains to be discussed and the research for the distribution.

During the accounting period and teaching, the relationship between accounting cost as natural annual accounting period, the students develop in September in the year to the next school year in August, the differences between the two will lead to students, graduation and expansion leads to calculate the number of differences, resulting in under the accrual basis, the meaning of cost calculation results are clear and clear enough.

Homework cost method can better than the traditional cost method provides more accurate cost information, as the requirement of increasing the colleges and universities to strengthen the cost management, to optimize the allocation of resources, improve and enhance the efficiency of using the capital of colleges and universities, to strengthen the fine management of college education costs, use of homework cost method of cost accounting for management of colleges and universities has important innovation and practical significance.



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