摘要
新会计制度改革背景下,应用型本科院校教学成本核算管理有利于提高教育资源使用效率,改进教学资源配置效率,为财政拨款及行业企业、产业集聚区进行教学投资提供参考依据。要实现应用型本科院校教学成本最小化,应规范教学成本核算内容,科学设置成本核算科目;健全成本控制制度,统一核算标准;统一ABC成本核算,充分挖掘大数据成本核算价值。
In the context of the reform of the new accounting system,the teaching cost accounting management of Technology-applied Undergraduate Colleges is conducive to improving the efficiency of the use of educational resources,improving the efficiency of teaching resources allocation,and providing a reference basis for the financial allocation and the investment in teaching by industrial enterprises and industrial agglomeration areas.In order to minimize the teaching cost of Technology-applied Undergraduate Colleges,we should standardize the content of teaching cost accounting and set up cost accounting subjects scientifically,improve cost control system and unify accounting standards,as well as unify ABC cost accounting and fully tap the value of large data cost accounting.
作者
丁立红
石立博
Ding Lihong;Shi Libo(Jilin Engineering Normal University;Hebei University of Science and Technology)
出处
《职业技术教育》
北大核心
2019年第11期16-19,共4页
Vocational and Technical Education
基金
吉林省教育科学“十三五”规划2017年度课题“应用型本科院校教学成本的核算与评价研究”(GH170631),主持人:丁立红
关键词
新会计制度改革
应用型本科院校
教学成本
成本核算
成本控制
reform of new accounting system
Technology-applied Undergraduate Colleges
cost accounting
cost control
