高校作业成本核算探析

作业成本法与传统的成本核算和管理方法相比,具有明显的优势。从我国高校的特点出发,可尝试引入作业成本法来核算其教育成本。在实际应用中,高校作业成本核算包括确定作业与作业中心、按资源动因把资源费用分配至作业中心、确定作业中心的成本动因、将作业中心成本分配至不同的成本计算对象等具体程序和方法。

Analysis of Activity-based Costing in Colleges and Universities

Activity-based costing is obviously advantageous to traditional cost accounting and management methods.It may be an attempt to introduce activity-based costing to account for the cost of their education according to the characteristics of colleges and universities in China.In practice,higher education costing includes some specific procedures and methods,such as identification of operations and operations center,allocation of resources to the operations center according to resource driver cost,determination of cost driver of the operations center,distribution of operating costs center to a different cost objects.