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近些年,国家尤为重视高校教育的发展与建设,提供了良好的政策和条件促进高校教育与国际接轨,实现长远的发展。与此同时,高校的成本核算问题也备受关注,它不仅关系到高校教育的整体效益问题,对教育质量也有着重要的影响,必须采用科学合理的成本计算方法使其能够准确完整地提供教育成本信息。本文分析了当前高校教育成本核算中的问题,并介绍了作业成本法应用的基本程序,旨在促进高校教育成本核算的发展与完善。
In recent years, the state attaches great importance to the development and construction of higher education and has provided favorable policies and conditions to promote the education of higher education in line with international standards and achieve long-term development. At the same time, the issue of cost accounting in colleges and universities has also drawn much attention. It not only affects the overall benefit of higher education, but also has an important influence on the quality of education. Scientific and reasonable cost calculation methods must be adopted to enable them to provide education accurately and completely Cost information. This article analyzes the current problems in the cost accounting of higher education, and introduces the basic procedures for the application of ABC. The aim is to promote the development and perfection of cost accounting in higher education.