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本文以作业成本法理论为指导,对校企合作学生培养项目的成本进行核算,旨在探索和推广科学合理的校企合作成本核算方法。通过对成本方案设计依据和校企合作项目成本估算的研究,结合高校办学实际,探索学生实习实训最佳模式,优化校企合作培养方案,以促进校企合作项目的创新和发展。
Based on the theory of ABC, this paper calculates the cost of the cooperative project between schools and enterprises, and aims to explore and promote a scientific and reasonable cost accounting method. Based on the research of cost plan design and project cost estimation of university-industry cooperation, combined with the reality of running a university, the paper explores the best model of internship training and optimizes the cooperation program of school-enterprise in order to promote the innovation and development of university-enterprise cooperation project.