02 methods for establishing economic-technical norms in the field of Education and Training

Economic-technical norms applicable in the field of education and training (hereinafter referred to as economic-technical norms) are the consumption levels of labor, equipment, and materials to complete the education and training for one learner to meet the criteria and standards promulgated by the competent authority. Economic-technical norms include 03 basic component norms: Labor norms, equipment norms, and material norms.

To be specific, Article 6 of Circular 14/2019/TT-BGDDT stipulates that the construction of economic-technical norms can be applied using the following 02 methods:

Illustration (source: internet)

- First, the standard method: Based on the promulgated standards and regulations to determine the consumption level for each task, serving as the basis for calculating and constructing economic-technical norms.- Second, the actual calculation method according to the training program: Based on the actual implementation of the training program at educational institutions to calculate and determine each component that constitutes the norms. Guidance on calculating the cost norms for a regular university class according to the training program is attached in the Appendix of Circular 14.

According to Circular 14/2019/TT-BGDDT, one or both of the mentioned methods can be applied simultaneously to construct the component norms, specifically:

- Labor norms: Labor norms = Direct labor norms (theoretical teaching; practical guidance; thesis, dissertation, and project coaching...) + Indirect labor norms (management costs; service costs...).- In which, indirect labor norms are calculated as a percentage of direct labor norms.- Equipment norms: Equipment norms = Initial equipment price x Depreciation rate according to policies. (Depreciation/amortization value of fixed assets as regulated by the Ministry of Finance).- Material norms: Material norms are the consumption levels of raw materials, supplies, and fuels and are determined by type, quantity/volume.

More details can be found in Circular 14/2019/TT-BGDDT effective from October 15, 2019.

Thu Ba

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