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电大学费收入是学校的重要财源,也是学校基金的重要来源之一。近来国家允许并提倡电大自考助学、在职培训等形式的办班,因此做为办班单位要考虑社会效益的同时,也要考虑是否能取得经济效益。管理会计学中本、量、利分析法对办班的经济效益的决策有着指导意义。办班收益主要取决于三个因素:办班费用,收费标准,招生数量。三者关系如下: 1.在收费标准和招生数量不变的情况下,费用愈低,办班收益就愈高。 2.收费标准,当费用和招生数量一定时,收费越高,办班收益越高,但收费标准是有政策性的,应在国
TVU fee income is an important financial resource for schools and an important source of school funds. Recently, the state has allowed and promoted NTU to run its own classes in the form of self-study, on-the-job training and other forms of training. Therefore, as a unit to run classes, social benefits should be considered as well as whether economic benefits can be achieved. Management accounting in the book, the amount of profit analysis of the economic benefits of class decision-making is instructive. Class income depends mainly on three factors: class fees, fees, enrollment quantity. The relationship between the three are as follows: 1. The fees and enrollment in the same number of cases, the lower the cost, the higher class income. 2 charges, when the cost and the number of admissions is the same, the higher the fees, the higher the income of classes, but the charges are policy-oriented, should be in the country