作业成本法下高等学校教育成本核算程序研究

Research on Program of Education Costing of University on Activity-Based Costing

教育成本对合理确定财政拨款和高等学校收费标准十分重要,已成为政府、学校、学生及其家庭等关注的热点问题。针对如何有效地核算高等学校教育成本,现行的高等学校会计核算制度尚未涉及,是当前亟需解决的问题。文章结合高等学校教育服务的特点,参照制造业中作业成本法的运用,就作业成本法下高等学校教育成本核算的程序问题进行研究。

Education cost is very important to reasonably determine financial allocations and charges of university, and has become the focus of attention of the government, schools, students and their families. Current university accounting system has not yet involved in how effectively accounting education cost of university. This problem is needed to solve as soon as possible. Combining with the characteristics of the higher education services and referring to the use of activity-based costing in the manufacturing industry, the article researches program of education costing of university on activity-based costing.