基于作业成本法的高校成本核算业务流程研究

Research on the Business Process of University Cost Accounting Based on Activity-Based Costing

通过加强成本核算,能更加有效地提高资金使用效益,进一步完善绩效管理体系。高校现行的传统费用核算方法,对当前高校运行和发展的成本难以实现准确、量化的核算结果,远不能满足各方信息需求,亟需树立成本理念,梳理成本核算业务流程,科学合理地测算成本数据。本文对高校成本核算框架、核算对象、核算范畴、归集和分配进行了研究,并依托作业成本法、初步构建形成符合国家财经制度和高校内控体系建设要求的高校成本核算业务流程框架,提升高校内部管理水平和运行效率,推动建成全方位、全过程、全覆盖的全面预算绩效管理体系。

At present, to strengthen the cost accounting of government units has been required repeatedly in order to consolidate the basis of performance management, optimize the allocation of resources, and improve the efficiency of the national funds. As an important carrier of the development of national education modernization, colleges and universities are an important force to realize the optimization and high efficiency of educational resources. It is more important to establish the concept of cost, sort out the business process of cost accounting, and measure the cost data scientifically and reasonably for colleges and universities. This paper studies the framework, object, category, collection and distribution of cost accounting in colleges and universities. With the method of activity-based costing, this paper initially constructs a business process framework of cost accounting in colleges and universities, which would meet the requirements of the national financial system and the construction of internal control system. Furthermore, it is useful to improve the internal management level and operation efficiency and promote the construction of an all-round, whole process, cost accounting system in colleges and universities. A comprehensive budget performance management system will also be full covered in this way.