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近年来,随着我国教育水平的不断提高和高校教育逐渐大众化、国际化,为了能够不断促进高校发展,就需要高校深化教育改革,制定与高校教育发展互相协调的教育成本核算模式与核算体系。本文是根据目前高校的教育成本核算中应用作业成本法来实现核算的重要性,并对作业成本法在高校教育成本核算中实践操作程序进行探讨,从而为高校教育成本核算提出新思路和新方法。
In recent years, with the continuous improvement of education level in our country and the popularization and internationalization of higher education, in order to promote the development of higher education, colleges and universities need to deepen the education reform and formulate the education costing model and accounting system in harmony with the development of higher education. This article is based on the current university cost of education accounting application of operating cost method to achieve the importance of accounting and operating cost method in the cost of education in colleges and universities to practice operating procedures to explore, so as to put forward new ideas and new methods of cost accounting for higher education .