| 高等教育人才培养成本核算问题探析 |
| |
| 引用本文： | 刘艳妮.高等教育人才培养成本核算问题探析[J].延安大学学报(社会科学版),2003,25(3):124-126. |
| |
| 作者姓名： | 刘艳妮 |
| |
| 作者单位： | 延安大学,审计处,陕西,延安,716000 |
| |
| 摘 要： | "人才成本,,与"产品成本"相比具有核算对象多、周期长、资金回收渠道多等特点.在核算人才成本时要确定适度的核算对象,正确划分人才培养费用界限,准确归集与分配成本费用.在此基础上确立人才成本的比较分析法、结构分析法和经费来源分析法.
|
| 关 键 词： | 高等教育 人才 成本核算 |
| 文章编号： | 1004-9975(2003)03-0124-03 |
| 修稿时间： | 2003年2月28日 |
Discussion on the Cost Accounting to the Talent Training In Higher Education |
| |
| LIU Yan-ni.Discussion on the Cost Accounting to the Talent Training In Higher Education[J].Journal of Yan'an University (Social Science Edition),2003,25(3):124-126. |
| |
| Authors: | LIU Yan-ni |
| |
| Abstract: | Compared with the cost of goods manufactured,talent cost accounting has the property of more objects,longer period,and many ways of fund returns.So it is important to properly decide the accounting objects,corre ctly delimit the cost line of talent training,exactly sum up and distribute the expenses in accounting talent training.Based on the above,the analytical me thods by using comparison,structuring,and funds source are founded. |
| |
| Keywords: | higher education talent cost accounting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
