| 对优秀运动员培养成本核算方法的探讨 |
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| 引用本文： | 吕乙林,胡静雯. 对优秀运动员培养成本核算方法的探讨[J]. 琼州学院学报, 2008, 0(2): 42-44 |
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| 作者姓名： | 吕乙林 胡静雯 |
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| 作者单位： | 广州体育学院,广东广州510075 |
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| 摘 要： | 随着体育产业化、市场化的逐步加深，综合了国内学者对优秀运动员培养成本核算的观点，提出采用具体的核算方法和模型进行核算，为进一步拓宽对优秀运动员培养成本的核算方法提供有益的思路。
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| 关 键 词： | 优秀运动员 培养成本 作业成本法 |
Discussion of Training Cost Calculation of the Outstanding Athletes |
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| Affiliation: | LV Yi - lin, HU Jing - wen ( Guangzhou Sports Univercity, Guangzhou Guangdong 510075, China) |
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| Abstract: | This paper combined the opinions of how to calculate the training cost of the outstanding athletes, and provide the specific model and method of calculating by author＇ s own. There will be conceder a positive idea of this field. |
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| Keywords: | outstanding athletes training cost activity based costing |
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