北京航空航天大学学报(社会科学版) ›› 2015, Vol. 28 ›› Issue (6): 86-89,94.DOI: 10.13766/j.bhsk.1008-2204.2014.0594

• 经济与管理 • 上一篇    下一篇

基于作业成本法的高等教育全成本核算分析

刘馨阳, 张紫荷   

  1. 北京航空航天大学 财务处, 北京 100191
  • 收稿日期:2014-11-17 出版日期:2015-11-25 发布日期:2015-12-02
  • 作者简介:刘馨阳(1988-),女,北京人,中级会计师,硕士,研究方向为理论经济学.

Analysis of Higher Education Cost Accounting Based on Activities-Based Cost Method

Liu Xinyang, Zhang Zihe   

  1. Bursar's Office, Beijing University of Aeronautics and Astronautics, Beijing 100191, China
  • Received:2014-11-17 Online:2015-11-25 Published:2015-12-02

摘要:

在新高等学校会计制度环境下,高等教育全成本核算受到了前所未有的重视,为改善高等教育成本的核算、提高高校成本管理的科学性、合理性、效率性,引出全成本核算的理念,将作业成本法应用于高校教育全成本核算的可行性和比较优势进行了分析和研究,得出了高校教育成本核算体系应基于作业成本法进行构建的结论,并在此基础上提出了高等教育全成本核算体系实施应转变成本核算概念,建立全成本核算制度及绩效评价和激励约束机制.

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

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