摘要
高校成本按其与在校学生人数的相互关系可以分为固定成本和变动成本 ,对固定成本应实行定额管理 ,对变动成本应实行定率管理 .努力降低高校成本是高等教育产业化的客观要求 ,对扩大办学规模、加强竞争力、减轻学生经济负担等方面 。
The costs of universities,according to the interrelationship of the number of students,can be divided into fixed costs and variable costs,so that quota management should be carried out in management of fixed costs and fixed ratio management in menagement of variable costs.It is an objective requirement of higher education industry to try every possible means to decrease the costs of universities,which is of great significance to expand the scale of school-running,to strengthen the competitive capability and to reduce the students' economic burdens.
关键词
高校
固定成本
变动成本
成本管理
universities
fixed costs
variable costs
management of costs
