作业成本法在高校成本核算中的应用——基于西安欧亚学院的案例分析

Costing Application of Cost Accounting in College——Case Analysis Based in Xi'an Eurasia University

高校教育成本核算是确定财政拨款和高等学校收费的主要依据,采用什么样的成本核算方法成为关键所在。由于高校成本计算周期长以及间接费用多的特点,作业成本法成为高校成本核算理想的方法之一。主要是以西安欧亚学校引入并实施作业成本法进行成本核算为例,介绍高校中作业成本法的应用流程,引进作业成本法后对学校的影响,对这一案例得出相应的启示。

Higher Education Budget is the main basis for determining financial allocations and fees.The key is to choose corresponding cost accounting method.Based costing which is able to meet the long to be a better way.This paper focus on Xi ’an Eurasia school.The process how to apply this method into colleges and universities is talked as well.Finally,inspiration is draw from the case.