作业成本法在高职院校教育成本核算中的应用研究

Research on Application of Activity Based Costing in Education Cost Accounting in Higher Vocational Colleges

高等职业教育是我国高等教育的一个重要组成部分,但在目前全国大学适学人数逐年下降的背景下,高职院校宏观发展形势不容乐观。如何提高高职教育的社会影响力和吸引力,提高办学效益,教育成本问题成为一个急需解决的问题。、

The higher occupation education is an important part of higher education in China, but currently under the background of the number of school-aged population decreasing year by year in the universities, macro development situation of higher vocational colleges is not optimistic. How to improve vocational education's social influence and appeal, improve the efficiency, the education cost has become an urgent problem.