| 基于作业成本法的高校教学成本计算模式构建研究 |
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| 引用本文： | 孙丽雅.基于作业成本法的高校教学成本计算模式构建研究[J].财会通讯,2006(7). |
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| 作者姓名： | 孙丽雅 |
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| 作者单位： | 山东省工会管理干部学院 山东济南250100 |
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| 摘 要： | 本文在论述作业成本法应用于高校教学成本计算的可行性基础上,针对高校教学管理各环节及费用发生的一般特点,分析了作业成本动因与选择,构建了基于作业成本法的高校教学成本计算模式,以其为推动高校教育成本核算体制的建立和财务成本管理水平的提高提供借鉴与参考。
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| 关 键 词： | 高校教学成本 作业成本法 成本动因 |
The Reseach of College Teaching Cost Counting Model-constructing Based on ABC |
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| Sun Liya.The Reseach of College Teaching Cost Counting Model-constructing Based on ABC[J].Communication of Finance and Accounting,2006(7). |
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| Authors: | Sun Liya |
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| Abstract: | This essay demonstrates the feasibility of ABC applied in College Teaching Cost Counting aiming at each link of college teaching administration and the basic features of charges in each link, talking about the analysis and choice of activity and cost drivers, at the same time, constructing a model of College Teaching Cost counting based on ABC, so as to pushing the establishment of college teaching cost counting system and enhancing the level of college financial cost management. |
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| Keywords: | College Teaching Cost ABC (Activity-based Costing) Cost Driver |
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