摘要
基于高校教育成本核算的现状,采用作业成本法对高校教育成本的核算和控制,有利于提高高校管理水平,有效控制办学成本,提高经费使用效益;有利于建立公平合理的教育成本分担机制,促进高等教育健康发展。
College education cost accounting and control using Activity Based Costing is good for college management. It is a good way to increase utility of expenditure. Fair cost sharing mechanism can be built and improve the development of high education.
出处
《财经理论与实践》
CSSCI
北大核心
2009年第4期57-59,共3页
The Theory and Practice of Finance and Economics
关键词
高校教育成本
成本核算
成本控制
作业成本法
High education cost, Cost accounting
Cost control
Activity Based Costing
