浅析学术交流的成本分类及成本控制

学术交流成本就是指学术交流主体在一定时间内为进行学术交流活动所支付的全部费用。它是考核学术交流投资效益的前提条件，也是计量和预测教师劳动报酬和进行学术交流规划、管理、监督与决策的依据。依据支出性质、使用目的和主体的不同，它可以分为直接与间接、计划与实际、社会与个人、物质与人员、制度和精神等若干成本类别。在学术交流活动中，我们可通过成本计划制定、成本项目设置、成本形成的过程控制等措施，对学术交流成本实施控制。

Analysis of the Taxonomy and Control of Academic Exchange Cost

Academic exchange cost refers to the total amount of cost incurred in the academic exchange unit during a specific period. It is the essential condition for evaluate the efficiency of the academic exchange investment, the measure for assessing the payment of lecturers, as well as the foundation to plan, manage, monitor and facilitate academic exchange. According to the payment nature, usage objection and object, it can be classified as direct and indirect, budget and practice usage, social and personal, materials and manpower, discipline and mental cost. In the activities of academic exchange, we can facilitate the cost control by taking measures including cost planning, cost items setting, cost forming control, etc.