作业成本法在高等学校教育成本核算中的应用探讨

The Application of Activities-based Cost Method in the Cost Accounting in Higher Education Schools

成本核算在高等学校管理中越来越受到重视,针对高等学校间接成本较大的特点,采用作业成本法进行成本核算具有可行性。通过对某高等学校教育成本核算的开支范围进行分析,归纳了作业成本法的应用流程,探讨了作业成本法在计算生均教育成本中的应用,并为高等学校推广运用作业成本法提出了合理化建议。

Cost accounting has been paid more and more attention,and it is feasible to use Activities-based Cost Method for cost accounting in view of the large indirect cost in colleges and universities.This paper analyzes the expense range of cost accounting in the certain university,sums up the application process of Activities-based Cost Method,discusses its application in the calculation of per-student education cost,and puts forward reasonable suggestions for the popularization and application of Activity-Based Costing Method in colleges and universities.