作业成本法在高校教育成本核算中的探索与研究

Exploration and Research of Activity Based Costing in the Cost Accounting of University Education

随着我国高等教育体制改革的不断深入,如何构建科学合理的高校教育成本核算体系,实现高校教育资源的最优经济效益显得尤为重要。鉴于此,本文在分析当前我国高校教育成本核算体系的基础上,就将作业成本法引入高校教育成本核算体系的必要性和可行性进行深入探讨,并提出理论借鉴和实践参考。

With the continuous deepening of the reform of higher education system in China,it is the particularly important that how to construct the scientific and reasonable university education cost accounting system and to achieve the maximum economic benefits of higher education resources.In view of this,the necessity and feasibility of introducing activity based costing into university education cost accounting system is deeply discussed in this study,based on analyzing our current university education cost accounting system.At the same time;some theoretical and practical reference is put forward in this study.