摘要
随着高教事业的蓬勃发展 ,教学成本的核算和控制已成为教学管理者所关注的问题。本文通过作业成本法在教学成本核算中的应用 ,从分析作业动因的角度出发 ,来探讨如何在教学管理中对教学成本实施有效控制 ,提高教学资源的利用率。
With the flourishing development of higher education, educational administrators have begun to pay close attention to the accounting and the controlling of the educational cost. Based on the application of Activity-based Costing ( ABC) in the educational cost accounting and on the analysis of Activity Driver this paper discusses how to effectively control the educational cost in educational management and how to raise utilization ratio of educational resources.
出处
《江苏工业学院学报（社会科学版）》
2003年第3期22-25,33,共5页
Journal of Jiangsu Polyetchnic University:Social Science Edition
关键词
作业成本法
教学成本核算
教学管理
Activity-based costing
educational cost accounting
educational management
application
