Analysis of Higher Education Cost Accounting Based on Activities-Based Cost Method
-
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.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.
-
Keywords:
- full-cost accounting /
- higher education /
- cost /
- activities-based cost method /
- accounting system
-
-
[1] 杨爱平.高等学校教育成本核算的研究[J].教育财会研究,2001 (6):19-21. [2] 杨丽丽.高校教育成本核算需解决的问题探讨[J].事业财会,2004 (4):31-32. [3] 潘国红.成本管理:学校管理的新视点[J].教育发展研究,2007(4):62-66. [4] 杨明亮,彭晓.高校教育成本测算方法探讨[J].事业财会,2003 (5):4-6. [5] 张友棠,周韵婕.基于作业成本法的高校教育成本核算体系构建[J].理工高教研究,2009,28(3):44-46. [6] 杨世忠.高等学校教育成本核算问题研究[J].经济与管理研究,2009(11):91-95. [7] 刘霞玲.运用作业成本法构建高校全成本核算体系[J].财会月刊,2014 (1):21-24. [8] 王清.高校教育成本的核算与控制[J].财经理论与实践,2009,30(4):57-59.
计量
- 文章访问数: 643
- HTML全文浏览量: 49
- PDF下载量: 300
下载:
