科学准确计量核算教育成本对于高校有效利用教育资源具有重要意义。对于高校的教育活动中间接费用较多,成本关系过于复杂的问题,能否找到某种方法来构建一个科学的核算体系,是准确核算教育成本的关键。本文就作业成本法特点及对于核算高校教育成本的适用性进行了分析,认为作业成本法的应用是解决当前高校众多财务问题最有效、最合理的途径。在此基础上,对作业成本法在高校教育成本核算等进行了规划性研究。 Scientifically measuring and accounting education cost is of great significance to the effective use of educational resources in colleges and universities. It is a key to accurately accounting for the cost of education that there are more indirect costs and more complicated cost relationships in the educational activities of higher education institutions. Whether or not we can find some way to build a scientific accounting system is the key. This paper analyzes the characteristics of ABC and the applicability of accounting for the cost of college education. It is concluded that the application of ABC is the most effective and reasonable way to solve many financial problems in colleges and universities. On this basis, the cost of doing business in higher education cost accounting conducted a planning study.