摘要
从教育成本的构成来看,高职院校的人力资源成本及其分析将成为高职院校会计管理中重要的内容。本文从教育成本和人力资源成本构成的角度,分析了高职院校人力资源成本和教育成本的重要性,阐述了高职院校人力资源和教育成本的现状,认为高职院校教育管理过程中存在人力资源成本的单一性和教育成本的多元性、教育成本存在较多的共性费用、教育成本在教育过程中无法获得直接补偿等问题。
From the constitution of educational cost, the cost of human resources and its analysis in higher vocational colleges will become an important content of accounting management in higher vocational colleges. This article, from the education cost and human resources cost constitution, analyzes the importance of human resource cost and educational cost in higher vocational colleges, expounds the situation of the human resource and education cost in higher vocational colleges, and finds the problems of human resource cost management existing in the higher vocational education management process, such as, the singleness of human resource cost, the diversity educational cost, more common costs in educational cost, no direct compensation in the education process, and so on.
出处
《价值工程》
2014年第9期228-229,共2页
Value Engineering
关键词
高职院校
教育成本
人力资源成本
分析
the higher vocational colleges
education cost
cost of human resource
analysis
