作业成本法下高校教育成本核算体系的建设研究——以B学院为例

Research on the Construction of Cost Accounting System for Colleges and Universities under Acitivity-Based Cost Method-Take College B as an example

以B学院为例,研究了作业成本法下高校教育成本的核算对象、核算内容、核算范围,最终构建一套适合自身的成本核算体系。

Taking College B as an example,this paper studies the accounting object,accounting content and accounting scope of college and university education cost under the activity-based costing method,and finally constructs a set of cost accounting system suitable for College B.