| 基于作业成本法的高校生均培养成本管理体系构建 |
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| 引用本文： | 周奇颖,曹海龙.基于作业成本法的高校生均培养成本管理体系构建[J].吉林工程技术师范学院学报,2011,27(1):27-29. |
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| 作者姓名： | 周奇颖 曹海龙 |
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| 作者单位： | 1. 吉林工程技术师范学院,泰来校区管理办公室,吉林,长春,130011
2. 中国建设银行广州东山支行公司业务部,广东,广州,510100 |
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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(2009) |
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| 摘 要： | 现阶段，随着高校经费来源渠道的多元化，生均培养成本成为政府、投资人、家长、学生及高校本身共同关注的一个焦点。如何正确核算高校教育成本，从而计算出生均培养成本成为目前亟待解决的一个问题。本文从高校应用作业成本法核算成本的必要性人手，构建了一系列的基于作业成本法管理的高校生均培养成本体系，从理论上进一步阐述了这种方法的优越性及可行性。
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| 关 键 词： | 成本管理体系 作业成本法 高校 培养 教育成本 多元化 核算 投资 |
The Construction of Management System for the Average Cost of Per-student of Universities Based on Activity-based Costing |
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| ZHOU Qi-ying,CAO Hai-long.The Construction of Management System for the Average Cost of Per-student of Universities Based on Activity-based Costing[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2011,27(1):27-29. |
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| Authors: | ZHOU Qi-ying CAO Hai-long |
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| Institution: | ZHOU Qi-ying1,CAO Hai-long2(1.Tailai School District Administration Office,Jilin Teachers Institute of Engineering and Technology,Changchun Jilin 130011,China,2.Company Business,Guangzhou Dongshan Branch of China Consturuction Bank,Guangzhou Guangdong 510100,China) |
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| Abstract: | With the diversification of funds source,the average cost of per-student has been a focus of governments,investors,parents,students and universities at present.How to calculate the educational costs of universities correctly and obtain the average cost of per-student is an urgent problem to be solved for us.Starting from the necessity of calculating costs with activity-based costing,this paper constructed a series of management system for the average cost of per-student of universities,and elaborates theore... |
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| Keywords: | average cost of per-student cost calculation activity-based costing |
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