作业成本法在高校教育成本核算中的实证研究
An Empirical Research of Activity Based on Costing in Higher Education Costing
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摘要: 分析了我国高校教育成本核算现状，根据工业企业会计成本核算理论提出了高校教育成本核算的建议，引入了先进制造企业广泛适用的成本核算方法———作业成本法，结合高校教育成本的特点，选定教育成本作业项目、确定作业成本动因，分析、归集作业成本，最后核算教育成本。再结合重庆市某大学的教育成本核算实例，将传统成本核算方法计算出的生均教育成本与作业成本法计算的结果相比较，并分析差异产生的原因，发现利用作业成本法进行教育成本核算，更能真实地反映出高校教育成本。Abstract: This paper analyzed the current situation of the cost of higher education in China ,and based on the theory of industry cost accounting ,introduced an advanced way of cost accounting‐Activity Based Cos‐ting ,which is widely used by manufacturing enterprises .According to the characteristics of the cost of higher education ,this paper chooses the education activity project ,determines the activity cost drivers , analyzes the activity cost ,and accounts the educational cost at last .By taking the educational cost in one university in Chongqing as example and comparing the per capita education cost from Activity Based Cos‐ting and the per capita education cost from traditional costing ,this paper analyzed the reasons of the differ‐ences and found Activity Based Costing reflects the higher education cost more faithfully .
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