摘要
在当前高校加大教育投入的同时,高校快速发展和经费不足的矛盾日益突出,实施高校成本管理已成为加强高校财务管理的必然要求。高校成本管理就是对教育两方面的成本费用进行核算、分析和控制。高校教育成本计算复杂,间接费用多。而作业成本法把产品成本都看作是一系列作业消耗的成本,便于间接费用的计算;同时研究成本动因,便于分析成本消耗和所从事工作之间的关系。因此,它在高校成本管理中有着独到的作用。
At present, the contradiction between the rapid development of universities and the shortage of funds is becoming more and more prominent, and the implementation of cost management in colleges and universities has become an inevitable requirement to strengthen the financial management of colleges and universities. Cost management in colleges and universities is the cost of education in two aspects of the cost of accounting, analysis and control. College education cost calculation is complex, overhead costs more. The activity based costing is regarded as the cost of a series of activities, which is convenient for the calculation of indirect costs, and the cost drivers, so that it is easy to analyze the relationship between cost consumption and the work in the work. Therefore, it has a unique role in the cost management of colleges and universities.
出处
《阜阳师范学院学报（社会科学版）》
2017年第1期114-118,共5页
Journal of Fuyang Normal University：Social Science Edition
关键词
教育成本
成本动因
作业成本
资源消耗
education cost
cost driver
activity cost
resource consumption
