高校二级成本核算及管理初探

The Preliminary Research on Secondary Cost Accounting and Management in Universities

文章分析了建立高校教育成本核算模式的必要性,并从二级管理教育成本内涵出发,构建了高校二级成本核算模式的初步设想,以及实施二级成本核算的程序和方法。

The paper analyzed the necessity of establishing patterns of cost accounting system in higher education institutions and proposed some preliminary ideas about the secondary cost accounting system. In the final analysis, the writer came up with effective procedures and methods to help implement the secondary cost accounting.