| “作业成本法”在高校生均培养成本核算中的应用 |
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| 引用本文： | 周奇颖.“作业成本法”在高校生均培养成本核算中的应用[J].吉林工程技术师范学院学报,2010,26(6). |
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| 作者姓名： | 周奇颖 |
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| 作者单位： | 吉林工程技术师范学院,计划财务处,吉林,长春,130052 |
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| 基金项目： | 吉林省教育厅"十一五"社会科学研究项目 |
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| 摘 要： | 高等院校扩招后生均培养成本成为学校、政府、学生及家长共同关注的一个热点问题。本文运用"作业成本法"的理论,从高校教育成本内涵出发,结合高校的实际情况,探讨了作业成本法在高校生均培养成本核算中的实施条件、程序和实施中应注意的问题。
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| 关 键 词： | 高等教育 生均培养成本 作业成本法 |
The Application of "Activity-based Costing" in Students' Average Cost Accounting in Universities |
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| ZHOU Qi-ying.The Application of "Activity-based Costing" in Students' Average Cost Accounting in Universities[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2010,26(6). |
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| Authors: | ZHOU Qi-ying |
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| Institution: | ZHOU Qi-ying (Finance Department; Jilin Teachers Institute of Engineering and Technology; Changchun Jilin 130052; China); |
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| Abstract: | Using the theory of "Activity-based Costing",this paper discussed the implementing conditions,programs and some problems needing attention in students average cost accounting according to the reality of universities. |
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| Keywords: | higher education students average cost Activity-based Costing |
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