人力资源会计在高校的运用(下)——高等院校生均成本的核算

The Applications of Human Resources Accounting in Institutions of Higher Learning(Ⅱ)--Cost-per-student Accounting

对高等院校生均成本核算体系进行了设计 ,内容包括核算方法、帐户设置、人才培养费用的归集与分配。

This paper formulates the cost per student accounting system in institutions of higher learning, whose contents include the accounting method, the designing of accounts, the collection and allocation of talents training fees, the procedures in accounting the cost of talents training and a few special problems.