The standard cost is calculated according to the teaching plans of different types of colleges and universities, or according to the different evaluation requirements of the education department. It is the estimated cost of training a student in higher vocational colleges under the condition of normal production technology level and effective operation [1] 107.
Knowledge-based person is a person who is based on the normal operation cost of higher vocational colleges and made through scientific investigation, analysis and technical calculation, and is used to evaluate the actual education cost and measure work efficiency. The standard cost basically excludes all kinds of contingency and accident in actual consumption, and retains the indispensable cost expenditure under the current conditions, which represents the cost level of higher vocational education under normal circumstances, so it is normal; Standard cost is also a yardstick to control cost expenditure and evaluate the performance of cost center, which provides a basis for various cost expenditure ranges, so it is targeted.
2. Basis and explanation of standard cost calculation
The calculation basis of standard cost is the professional teaching plan and the evaluation standard of qualified running level of higher vocational colleges, that is, the theoretical running cost. Since all possible realistic factors are excluded, it can be said that the standard cost is the lowest cost of running a professional school. The purpose of standard cost accounting is to provide scientific and reliable cost information, provide a basis for schools to rationally allocate educational resources and improve the efficiency of using limited funds. The content of calculation is all the expenses incurred in the process of completing the talent training plan. It is worth noting that the types of institutions, local economic development level, scale, funding sources, student-teacher ratio, time and price differences will affect the cost to varying degrees. In order to make the calculation and accounting more specific, this paper mainly analyzes two majors (groups) in a local higher vocational college as samples, so the data itself may not be widely representative, but it should be useful for the training costs of similar colleges in the same period.
There are several explanations for standard costing:
(1) As a higher vocational college, the conventional cost classification belongs to the recurrent cost of maintaining the basic operation of higher vocational colleges, excluding the new input cost for the further development of higher vocational colleges. However, in the current period of attaching great importance to connotation construction, the newly-increased input expenses such as "Three Construction" account for a considerable part of the cost of higher vocational education, so the calculation items should include: salary, official expenses, business expenses, repair expenses, depreciation, three construction expenses (curriculum construction driven by professional construction, teaching team construction and productive training base construction) and others [3]. In view of the fact that there are currently no three construction expenses in the financial subjects of the sample universities, they are included in the operating expenses, and the actual accounting is still carried out separately for the above six items.
(2) The calculation is based on the professional training plan and evaluation criteria. On the one hand, the number of teachers should be approved according to the professional training plan to determine the direct personnel cost, that is, salary; At the same time, other expenses, such as official expenses, business expenses and repair expenses, are calculated based on the standards in reference [2]. The formula for approving the establishment of teachers is:
Number of professional teachers = (h× p)/(r× q) [JY] (1)
? て Xuan? H: the total hours of a course; P: the number of students taking this course; R: class size; Q: The rated workload of teachers. At the same time, according to the requirements of literature [2], the cost of talent training in higher vocational colleges is calculated.
(3) This paper only measures the direct costs of colleges and universities, that is, accounting costs, which are financial costs measured in money.
(4) According to the cost per student, the number of students calculated here refers to the standard number of students in this major.
Standard headcount = (headcount at the beginning ×8+ headcount at the end × 4)/ 12 [4] [JY] (2)
(5) Fixed assets are the most basic material conditions for running a university, and the value of fixed assets related to school teaching is one of the important items of education cost. However, at present, the school does not really implement the depreciation system of fixed assets, but directly counts the fixed assets into the current purchase cost according to the cash basis, which cannot fully reflect the actual level of education costs in colleges and universities. At the same time, the scale of higher vocational colleges is different, and the corresponding fixed assets value is also different. Therefore, the calculation is carried out under the premise that the current financial management system of colleges and universities stipulates that houses and land are not depreciated, that is, only basic teaching equipment (including special equipment and general equipment) and books and materials are depreciated.
(6) With the development of higher vocational education, the influence of campus management, distribution and other institutional factors on the cost will gradually weaken, but at present, different management systems and distribution mechanisms still affect the education cost to a great extent. In this paper, the calculation of sample professional cost is carried out under the condition of two-level management of departments and colleges.
Second, the professional standard school cost calculation
(1) measurement items
1. salary)
Salary is the biggest and most important item in education cost. In order to fully reflect the main cost in the process of personnel training, the salary is calculated based on the average salary level of local institutions, and the number of professional teachers required is approved based on the professional personnel training plan. According to the standard of literature [2], the number of administrators is 1/2 of the number of full-time teachers. It is worth pointing out that college teachers are a group with high academic qualifications and high professional titles. The average academic qualifications are much higher than the social average, and the income level is naturally higher than the average. Although the sample higher vocational colleges are located in cities and counties, most of them are still in urban areas, and the local average wage level generally includes the income level of surrounding counties, so it is generally low. So here we use the floating weight k to deal with this problem. K must be a factor greater than 1. According to local statistics, 1? QK？ Q2.5, where k = 1.8 (average). So:
Average wage cost s = b× p× k/n [5] [JY] (3)
Among them, B is the number of professionals required, P is the benchmark salary, K is the wage fluctuation coefficient, and N is the standard number of students. As shown in table 1, the following information can be obtained:
The average salary cost of the two majors is: accounting major (group) 33.2/kloc-0 /×18007×1.8/n = 4002 yuan;
Numerical control technology major (group) 29.895×18007×1.8/n = 4326 yuan.
2. Official expenses q
Official expenditure also refers to the basic management expenses of the school. Because these costs often change, it is difficult to make a quantitative investigation. According to the statistical results, 5.8% of the average education expenditure (average cost per student) is generally taken as the basic management expenditure for analysis [4].
3. Operating expensesb
Business expenses are expendable expenses and low-value consumables purchased by schools to complete teaching business, which are equivalent to the teaching funds in literature [2]. This fund includes experimental internship fee, graduation design fee, teaching materials fee, sports maintenance fee, teaching equipment maintenance fee, teaching equipment purchase fee, books and materials purchase fee (specialty), special funds for teaching reform and professional and curriculum construction fee (i.e. three construction fees) [5]. Since business expenditure is the main part of business expenditure in financial subjects in higher vocational colleges, the proportion of business expenditure in training costs is naturally greater than other cost items. According to the requirements of passing the assessment, teaching funds should account for more than 20% of tuition income. At present, the tuition fee charged by the state is 25% ~ 30% of the training cost [6]. However, due to the decline in the proportion of government financial input [7] and the particularity of the geographical location, school-running nature and system of local higher vocational colleges, the actual tuition fees account for a higher proportion of the training costs of local higher vocational colleges. Therefore, in this paper, the operating expenses account for 50% of the training expenses.
On intellectuals
4. renovation expenses r
Repair costs mainly refer to the maintenance and repair costs of buildings and auxiliary equipment. In the case of college and department management, the maintenance cost of general teaching instruments and equipment is paid from the department's business expenses, so the maintenance is mainly the maintenance of large buildings at the college level. According to the requirements in document [2], the average teaching and administrative room is 8 square meters per student, and the maintenance cost per square meter is 10 yuan. The average annual maintenance cost per student can be calculated according to 80 yuan.
5. depreciation expense d
Considering that there is no depreciation in the current financial management of colleges and universities, the value of fixed assets such as land and houses is not easy to be converted into current prices for depreciation, and only basic teaching equipment (including special equipment and general equipment) and books and materials can be depreciated. According to the requirements of literature [2], the qualified standards of instruments and equipment per student in higher vocational colleges are: 4,000 yuan/student (science and engineering) and 3,000 yuan/student (liberal arts); Depreciation cost of books and materials According to the qualified school-running conditions specified in document [2], the number of books in comprehensive higher vocational colleges is 80 volumes/student, and the average annual book intake per student is 3 volumes/student. A few years. If the average service life of instruments and equipment is 6 years (that is, books and materials are used by two students) and books and materials are converted into 20 years, the average depreciation expense of instruments and equipment is: 4,000/2 = 2,000 yuan (science and engineering), 3,000/2 =1500 yuan (liberal arts), and books and materials are calculated at the average price of 20 yuan, and the depreciation expense is (80 × taking into account e-books.
6. others) t
Other funds refer to the funds related to the student training process excluding the above-mentioned projects, which are calculated at 2% of the actual expenditure.
(2) Standard cost function
Through the above analysis, the standard cost function is:
Standard cost y [ZK (] = (salary cost+official expenses+business expenses+repair expenses+depreciation expenses of instruments and equipment+depreciation expenses of books and materials+others)/standard number of students n
=(S+Q+B+R+D+T)/N
? ぃ? b×p×K/N+0.058y+0.5Y+240+D+0.02y[ZK]
Therefore, y = [b× p× k+240+d]/(n-0.422) [jy] (4).
Third, the sample professional standard cost and analysis
Taking the sample majors listed in this paper as an example, the standard number of students in the major 1 year is 269, and the standard cost is:
Standard cost y[WB]= b×p×k/n+0.058y+0.5y+240+ depreciation expense of instruments and equipment per student+books and materials per student+0.02y.
[DW]=[ZK(]4002+0.058y+0.5Y+240+ 1500+2 10+0.02y[ZK]]
Then y = 14 104 yuan.
The standard number of students in major 2 is 224, and the standard cost is:
Standard cost y = b×p×k/n+0.058y+0.5y+240+ depreciation expense of instruments and equipment per student+books and materials per student+0.02y.
[DW]=[ZK(]4326+0.058y+0.5Y+240+2000+2 10+0.02y[ZK]]
Then y = 16056 yuan.
Four. Concluding remarks
Because the selected sample majors are liberal arts and science and engineering majors, the calculation results show that the training costs of different majors are different. This difference comes from the difference in personnel training plan and equipment investment. The number of specialized courses and practical teaching links in the talent training plan directly affects the training cost. In addition, the algorithm of converting practice teaching weeks into class hours will also affect the cost to some extent. Of course, the conversion algorithms of the two majors in this paper are consistent. However, because the talent training plan of the selected major was formulated in 2005, and the curriculum system is not a learning field curriculum, the calculated cost will naturally be significantly lower than the training cost under the current learning field curriculum system. In addition, in higher vocational colleges, there are great differences between liberal arts and science and engineering majors in equipment and instrument investment, special funds for specialty construction and funds for curriculum reform. Because this paper is only limited to calculating the standard cost of general liberal arts majors, although the proportion of business expenses is large, it fails to reflect the differences between different majors in the professional group.
The standard cost function shows that the standard cost is negatively correlated with the number of professional students. In the case of a certain talent training plan and basic investment, the standard cost will decrease with the increase of the scale of professional students. However, this correlation is not linear. With the increase of scale, the cost will be reduced and the teaching quality will also be affected.