| 高校教育成本的核算与控制 |
| |
| 引用本文： | 王清.高校教育成本的核算与控制[J].财经理论与实践,2009,30(4). |
| |
| 作者姓名： | 王清 |
| |
| 作者单位： | 长春税务学院计划财务处,吉林,长春,130117 |
| |
| 摘 要： | 基于高校教育成本核算的现状,采用作业成本法对高校教育成本的核算和控制,有利于提高高校管理水平,有效控制办学成本,提高经费使用效益;有利于建立公平合理的教育成本分担机制,促进高等教育健康发展。
|
| 关 键 词： | 高校教育成本 成本核算 成本控制 作业成本法 |
College Education Cost Accounting and Control |
| |
| WANG Qing.College Education Cost Accounting and Control[J].The Theory and Practice of Finance and Economics,2009,30(4). |
| |
| Authors: | WANG Qing |
| |
| Institution: | Finance plan;Changchun Taxation College;Changchun;Jilin 130117 |
| |
| Abstract: | College education cost accounting and control using Activity Based Costing is good for college management.It is a good way to increase utility of expenditure.Fair cost sharing mechanism can be built and improve the development of high education. |
| |
| Keywords: | High education cost Cost accounting Cost control Activity Based Costing |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
