【作者】 刘杰；

【导师】 胡海波； 郑敏；

【作者基本信息】 南华大学 ， 会计硕士（专业学位）， 2024， 硕士

【摘要】 党的二十大指出,教育是国之大计、党之大计。随着高等教育的快速发展和资源的日益紧缺,如何科学、合理地核算教育成本,优化资源配置,已成为高校面临的重要课题。国家从制度法规方面明确了高校教育成本核算的基础,但由于高校独特的组织特性以及与企业截然不同的运行环境,高校在成本核算方面仍面临诸多挑战,导致教育成本的分摊与实际情况脱节。在这一背景下,估时作业成本法以其独特的以时间为动因的核算方式,为提升成本分摊精确性提供了新的思路。该方法不仅有效满足高校在教育成本核算方面的实际需求,还有助于推动高校形成更为科学的成本核算体系。本文梳理了高校教育成本的发展和研究现状,以N大学为主要研究对象,构建符合其实际情况的教育成本核算方案,主要研究内容为:(1)基于估时作业成本法,参考医院、物流等行业构建符合高校特色的成本核算体系。(2)阐述估时作业成本法的基本原理和实施步骤,并将其用于高校成本核算实践中。(3)结合高校实际情况,对比分析估时作业成本法与传统作业成本法的核算结果,并提出实施估时作业成本法的保障性措施。本文通过研究得出以下结论:(1)通过比较分析传统作业成本法与估时作业成本法下N大学生均教育成本,发现显著差异。基于估时作业成本法的硕士生生均成本普遍低于基于传统做作业成本法的硕士生生均成本,这显示传统方法可能高估了成本。(2)不同学院的生均教育成本差异显著,受专业、实践、设备和资源利用影响。通过对估时作业成本法的核算结果分析得知:硕士生直接费用占比高,显示硕士教育更注重教学资源投入。其间接费用占比较低,教学更专业和集中,为学院资源优化提供参考;硕士生生均教育成本高于本科生,反映其教学和研究需求更专业。(3)鉴于N大学的复杂性,实施估时作业成本法面临挑战,因此建议改变财务思维、加强培训、考核成本绩效、推进智慧校园及落实成本监督检查,以确保新成本法的顺利实施。更多还原

【Abstract】 The 20 th National Congress of the Communist Party of China pointed out that education is a major national strategy and a major policy of the Party.With the rapid development of higher education and the increasing scarcity of resources,how to scientifically and reasonably calculate educational costs and optimize resource allocation has become an important issue facing universities.The country has clarified the basis for the accounting of educational costs in universities from the perspective of institutional regulations.However,due to the unique organizational characteristics of universities and their distinctly different operating environments from enterprises,universities still face many challenges in cost accounting,resulting in the deviation of the allocation of educational costs from the actual situation.Against this background,the time-driven activity-based costing method,with its unique time-driven accounting approach,provides new ideas for improving the accuracy of cost allocation.This method not only effectively meets the actual needs of universities in terms of educational cost accounting,but also helps universities form a more scientific cost accounting system.This article reviews the development and current research status of higher education costs,taking University N as the primary research subject,and constructs an educational cost accounting plan that fits its actual situation.The main research contents are as follows:(1)Based on the time-driven activity-based costing method,referencing industries such as healthcare and logistics,a cost accounting system tailored to the characteristics of universities is established.(2)The basic principles and implementation steps of the time-driven activity-based costing method are elaborated and applied to the practice of cost accounting in universities.(3)Combining with the actual situation of universities,a comparative analysis is made between the accounting results of the time-driven activity-based costing method and the traditional activity-based costing method,and safeguard measures for implementing the time-driven activity-based costing method are proposed.Through research,this article draws the following conclusions:(1)By comparing and analyzing the average educational cost per student of N University under the traditional activity-based costing method and the time-driven activity-based costing method,significant differences have been found.The average cost per graduate student based on the time-driven activity-based costing method is generally lower than that based on the traditional activity-based costing method,indicating that the traditional method may overestimate costs.(2)There are significant differences in the average educational cost per student among different colleges,which are influenced by majors,practices,equipment,and resource utilization.According to the analysis of the accounting results of the time-driven activity-based costing method,it is found that the proportion of direct costs for graduate students is high,indicating that graduate education pays more attention to the investment of teaching resources.The proportion of indirect costs is relatively low,and teaching is more specialized and concentrated,providing a reference for the optimization of college resources.The average educational cost per graduate student is higher than that of undergraduate students,reflecting their more specialized teaching and research needs.(3)Given the complexity of N University,the implementation of the time-driven activity-based costing method faces challenges.Therefore,it is recommended to change financial thinking,strengthen training,assess cost performance,promote a smart campus,and implement cost supervision and inspection to ensure the smooth implementation of the new costing method.更多还原