论作业成本法在高校教育成本核算中的应用

Application of Activity-Based Costing in Higher Education Cost Accounting

财政部印发的《事业单位成本核算基本指引》(财会〔2019〕25号)文件,规定自2021年1月1日起在事业单位实行成本核算,对高校成本核算提出了新要求。间接成本占比较大的高校选择作业成本法来核算教育成本,通过确定成本开支范围、设立作业中心开展成本核算、归集资源项目,将资源成本分配到相关作业、资源耗费分配到各作业中以计算教育总成本,能帮助高校提高成本效益,落实责任约束,注重结果导向,优化高校教育成本结构,最终实现成本精细化管理。

The Ministry of Finance issued the“Basic Guidelines on Cost Accounting of Public Institutions”(〔2019〕No.25 document).According to the new document,cost accounting will be implemented in public institutions from January 1,2021.The new requirements put forward include:activity-based costing is used to calculate the cost of education in colleges where the indirect cost is relatively large.After setting allowable costs,activity-based costing is taken as the major method to impute resource projects,and allocate resource cost to the related activities to calculate the total cost of education.In this way,it can help colleges to improve cost-effectiveness,implement responsibility constraints,focus on results,optimize the cost structure and realize the fine management of college education cost.