摘要
针对高校教育成本构成的特点,采用作业成本法进行高校教育成本核算,可以科学、合理地计算出高校教育成本及生均培养成本,在高校教育成本核算中有运用和推广价值。
Based on the characteristics of the educational cost in universities, this essay studies the cost calculation of college education by way of the cost of operaion law. It has proved that this law can help scientifically and rationally calculate the educational cost in each university and for each student, which has provided references for this work.
出处
《湘南学院学报》
2011年第6期83-86,共4页
Journal of Xiangnan University
关键词
作业成本法
高校教育成本
核算
the cost of operation law
educational cost in universities
calculation
