1 分类号，F234.2 学校代码，10697 密 级，公开 学 号，201531925 硕士专业学位论文 Dissertation for the Professional Degree of Master 作业成本法在民办高校教育成本核算中的应用研究 ——以陕西 TTP 学院为例 学科名称，工商管理 专业学位类别，工商管理硕士 作者，郑欢 指导老师: 吴泷 教授 西北大学学位评定委员会 二○一九年西北大学学位论文知识产权声明书 本人完全了解西北大学关于收集、保存、使用学位论文的规定。学校 有权保留并向国家有关部门或机构送交论文的复印件和电子版。本人允许 论文被查阅和借阅。本人授权西北大学可以将本学位论文的全部或部分内 容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存 和汇编本学位论文。同时授权中国科学技术信息研究所等机构将本学位论 文收录到《中国学位论文全文数据库》或其它相关数据库。 保密论文待解密后适用本声明。 学位论文作者签名， 指导教师签名， 年 月 日 年 月 日 西北大学学位论文独创性声明 本人声明，所呈交的学位论文是本人在导师指导下进行的研究工作及 取得的研究成果。据我所知，除了文中特别加以标注和致谢的地方外，本 论文不包含其他人已经发表或撰写过的研究成果，也不包含为获得西北大 学或其它教育机构的学位或证书而使用过的材料。与我一同工作的同志对 本研究所做的任何贡献均已在论文中作了明确的说明并表示谢意。 学位论文作者签名， 年 月 日摘要 I 摘要 作业成本法在制造业已经得到很广泛的应用和发展，这是由于制造业在互联网经济 和信息技术的发展下必然要求对其庞大的间接费用进行合理且准确分配的结果所驱使。 如果直接将制造业的这种成本核算控制体系应用于高等教育，必然因为各自成本控制的 特点不同而产生混乱。正因为二者领域的如此不同，多年来学者们试图把作业成本法引 入高等教育成本核算的机制还是没有能够完全确立起来。 其中的困惑是多方面的，包括对于一些成本核算内容的划分就有多种观点，甚至于 彼此矛盾，比如科研经费是否应该纳入教育成本，退休人员工资是否应该从教育成本中 剥离等等，这些内容并无权威的界定。 本文在前半部分讨论了在民办高校引入作业成本法的需要解决的基本概念，包括教 育成本的内涵及其构成、直接成本和间接成本的构成、高校的作业、成本中心、资源、 作业分配率等等这样专业而又基本的问题；特别地分析了我国民办高校的特殊地位下引 入作业成本法进行成本控制的可行性和必要性。然后，本文基于高校工作的特征详细分 析了高校成本核算，特别是在民办高校成本核算中引入作业成本法的困难之处以及引入 作业成本法的可行性；这里在分析了高校工作的基本范畴之后，进一步提出高校教育成 本核算中作业成本法的应用流程问题，上述流程图也是本文的创新性思考。为了说明作 业成本法在高校教育成本核算过程中的优势，本文选取了我国一所较早创办的民办高校 作为案例进行了分析。 本文将该民办高校命名为 TTP 学院，利用作业成本法在其 2018 年度预算中的应用， 分析了该学院的二级学院教育学院的新生和老生的成本情况，首先对 TTP 学院的教育教 学资源进行分解与合并，通过设置招生、教务、教学、进修、实验、作业、考试、毕业 论文设计、就业、期间费用、学院摊销等十一个作业，计算了作业成本法下教育学院的 预算成本。最后分析发现其本科新生的学费制定较高，而高职生的学费略有不足，可以 适当提高。特别说明的是，本文分析的数据显示一个真实而有趣的信息，即新老生的培 养成本相当接近，如果从教育投入理解，该校老生的教育投入其实是不足的，说明该校 管理趋于保守，教学资源投入缺乏战略规划。最后将计算结果与学费进行比较，发现作 业成本法在高校成本预算和控制中可以发挥较好的预测作用。 关键词，教育成本；作业成本法；民办高校；陕西 TTP 学院西北大学硕士学位论文 II ABSTRACT Activity-based costing has been widely used and developed in manufacturing industry.This is driven by the fact that the manufacturing industry, with the development of the Internet economy and information technology, which is bound to require a reasonable and accurate distribution of its huge indirect costs.If the cost accounting control system of manufacturing industry is directly applied to higher education, it must be confused because of the different characteristics of cost control.Because of the difference between the two fields, for many years, scholars have tried to introduce activity-based costing into higher education cost accounting mechanism, which has not been fully established. The confusion is manifold.Including the division of some cost accounting content, there are many points of view, even contradictory to each other.For example, whether scientific research funds should be included in education costs, whether retireesundefined wages should be stripped from education costs, and so on, are not defined with authority. In the first half of this paper,it discusses the basic concepts that need to be solved by introducing activity-based costing into civilian-run colleges and universities.It includes the connotation and composition of education cost, the composition of direct cost and indirect cost, the activity, cost center, resource, activity allocation rate and so on.In particular, the feasibility and necessity of introducing activity-based costing under the special status of non-governmental colleges and universities in China are analyzed.Then, based on the characteristics of college work, this paper analyzes the cost accounting of colleges and universities in detail,especially the difficulty of introducing activity-based costing into the cost accounting of private colleges and universities and the feasibility of introducing activity-based costing.After analyzing the basic categories of work in colleges and universities, this paper further puts forward the application process of activity-based costing in the cost accounting of education in colleges and universities.The above flow chart is also the innovative thinking of this paper.In order to explain the advantages of activity-based costing (ABC) in the process of cost accounting of education in colleges and universities, this paper selects a civilian-run university founded earlier in China as a case study. In this paper, the private college is named TTP College.Using the application of activity-basedABSTRACT III costing in its 2018 annual budget, this paper analyzes the cost of freshmen and seniors of the secondary school of education of the college.First, the education and teaching resources of the TTP Institute are decomposed and combined.By setting up eleven assignments, such as enrollment, educational administration, teaching, further study, experiment, homework, examination, graduation thesis design, employment, period cost, college amortization, etc., the budget cost of the Institute of Education under the activity-based costing method is calculated.Finally, it is found that the tuition fees of freshmen are higher, while the tuition fees of higher vocational students are a little insufficient, which can be properly increased.In particular, the data analyzed in this paper show a true and interesting message, that is, the cost of training for freshmen and older is quite close to .If we understand from the input of education, the investment in education of the old students in this school is actually insufficient.It shows that the management of the school tends to be conservative and the investment of teaching resources is lack of strategic planning.Finally, comparing the calculation results with the tuition fees, it is found that the activity-based costing method can play a better role in forecasting the cost budget and control of colleges and universities. Keyword:Education cost;Activity-based costing; Private colleges and universities; Shannxi TTP university西北大学硕士学位论文 IV 目 录 摘要...................................................................................................................................I ABSTRACT.......................................................................................................................II 目 录................................................................................................................................IV 第一章 引言...................................................................................................................... 1 1.1 研究的背景以及意义.............................................................................................. 1 1.1.1 研究背景........................................................................................................... 1 1.1.2 研究意义.......................................................................