基于作业成本法的高校教育成本核算体系模型构建

无论是从信息使用者,还是高校管理者,关注高校教育成本的核算都是必要的。从作业成本的视角构建高校教育成本核算体系可以从确定开支范围、划分作业中心、归集作业成本、详细核算成本、编制成本分析报告等五个方面来进行,在此基础上,构建了基于作业成本法的高校教育成本核算体系流程模型和线性规划优化算法模型。

It is necessary to pay close attention to the accounting of the cost of higher education,whether from the information users or university administrators.From the perspective of activity-based costing,the construction of educational cost accounting system in Colleges and universities can be carried out from five aspects:determining the scope of expenditure,dividing activity centers,collecting activity-based cost,calculating cost in detail,and compiling cost analysis reports.Based on this,the construction based on the operation is constructed for the cost method of college education cost accounting system process model and linear programming optimization algorithm model.