关键词: 全成本核算, 高等教育, 成本, 作业成本法, 会计制度

Abstract:

Under the new accounting system of institutions of higher learning, higher education cost accounting has received unprecedented attention. To improve the accounting cost of higher education and the costs, rationality, efficiency of scientific management, this article introduces the concept of full-cost accounting, comparing and analyzing the advantages and feasibility of activity-based cost method to be applied in full cost accounting in higher education. The article suggests that the higher education cost accounting system be based on the activity-based cost method. The article also suggests cost accounting concepts be changed and a full-cost accounting system, the performance evaluation and incentive and constraint mechanisms be established.

Key words: full-cost accounting, higher education, cost, activities-based cost method, accounting system