| 基于作业成本法的高校学生培养成本计量研究 |
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| 引用本文： | 李强,王智宁,关艳民.基于作业成本法的高校学生培养成本计量研究[J].财务与金融,2012(6):22-26. |
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| 作者姓名： | 李强 王智宁 关艳民 |
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| 作者单位： | [1]中国矿业大学管理学院 [2]中国矿业大学财务处 |
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| 基金项目： | 教育部高等学校博士学科点专项科研基金”中国高等院校学生培养成本计量及补偿研究”（2m10095110002） |
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| 摘 要： | 本文采用作业成本法的基本原理,将学校各单位之功能加以区别,依作业活动分摊各项成本。通过构建多阶段的作业成本模型,来辨别、测算各种教育投入要素成本,了解成本发生之原因,最终提供学校、政府、家长等社会各有关方面进行教育决策所需要的教育成本信息。
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| 关 键 词： | 作业成本法 高校学生培养成本 成本计量 |
Costs Calculation for Cultivation of College Students Based on Activity Costing Method |
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| LI Qiang,WANG Zhi-ning,GUAN Yan-min.Costs Calculation for Cultivation of College Students Based on Activity Costing Method[J].Accounting and Finance,2012(6):22-26. |
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| Authors: | LI Qiang WANG Zhi-ning GUAN Yan-min |
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| Institution: | (School of Management, 3Financial Department, China University of Mining ＆ Technology, Xuzhou 221008) |
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| Abstract: | According to the basic principles of activity-based costing （ABC）, this paper makes certain the distinctive func- tions of the various departments/ units in colleges in order to allocate cost by operating activities. Through the construction of a multi-stage model of ABC, we put forward how to identify and estimate different educational input factors, as well as under- stand the reasons for the occurrence of correlate costs. The implication of this paper provides the fundamental information of educational cost which may benefit education-related decision-making at colleges, government, parents and other stakeholders. |
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| Keywords: | Activity-Based Costing Costs for Cultivation of College Students Costs Calculation |
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