作业成本法在高校教育成本核算中的应用研究——基于某高校成本核算的实例分析

The Application of Activity-Based Costing in Higher Education Cost Accounting——The Case Study of a University

本文根据我国高等学校进行教育成本核算与管理的必要性,在阐明高等学校教育成本概念基础上,根据高校费用开支核算现状及其特点,应用作业成本法对某高校的教育成本进行了核算与论证。

According to the necessity of cost accounting and management of Chinese higher education,this paper takes application of activity-based costing as the method to account and demonstrate university's educational cost.It's based on clarifying the concept of Higher Education and takes the status and characteristics of universities nowadays as the main concern.