摘要
文章针对目前我国高校教育成本核算的基本特征,打破高校传统成本计算的局限,引入更为合理的作业成本法。通过四川旅游学院的具体案例,填补烹饪类学生培养成本分析的空白,旨在为当前烹饪类高校教育成本核算提供理论借鉴和实践参考。
Based on the fundamental features of cost accounting in higher educational institutions, this paper introduces activity-based accounting, breaking the limitation of the traditional way. The paper conducts a case analysis of Sichuan Tourism University, helping to relieve the scarcity of cuisine students＇ educational cost analysis and serving＇as theoretical and practical reference for educational cost accounting in cuisine colleges and universities.
出处
《四川旅游学院学报》
2016年第5期89-91,97,共4页
Journal of Sichuan Tourism University
基金
四川省教育厅项目"高校烹饪类专业学生培养成本分析"的阶段性成果
项目编号:12SB305
关键词
烹饪类高校
教育成本
作业成本法
成本核算
cuisine colleges and universities
educational background
activity-based costing
cost accounting
