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专业教育成本是学校评价各系办学效益好坏、管理水平高低的一个重要指标,是学校作出扩大规模、还是缩小规模,以及扩大或缩小何专业规模决策的重要因素。专业教育成本研究涉及到专业教育成本核算内容界定、专业教育成本的计量方法、对学校共同经费的分配方法等内容。
The cost of professional education is an important indicator for schools to evaluate the effectiveness of running a school and the level of management in schools. It is an important factor for schools to make or reduce their size and to expand or narrow their professional-scale decisions. The research on the cost of professional education involves the definition of the cost accounting of professional education, the measurement method of the cost of professional education, the method of allocating the school’s common expenses and so on.