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

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 Discussion on 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. I. The basic composition of school education cost The school education cost refers to the materialized labor and the active labor which is used to provide 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 such schools it will be 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 development of students. Without these costs, schools can not 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,