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教育培养成本是各高校必须考虑的重要问题,高职院校近些年在国内迅速兴起,要想获得更好的发展,其教育培养成本不容忽视。本文对高职院校的教育培养成本做了分析研究,首先介绍了其教育成本的分类和特点,然后从成本核算、成本控制两大方面进行了深入研究。
The cost of education and training is an important issue that all colleges and universities must consider. Higher vocational colleges are rapidly emerging in China in recent years. To achieve better development, the cost of education and training can not be ignored. This article analyzes and studies the cost of education and training in higher vocational colleges. First of all, it introduces the classification and characteristics of its educational cost. Then it makes an in-depth study from two aspects of cost accounting and cost control.