摘要
论述了高等学校引入人才成本核算的必要性,明确了人才培养成本的核算模式,对人才成本核算的对象、成本范围如何确定,对成本的分类、费用的归集和分配、成本计算期、人才成本计算公式进行了详细的阐述,提出了人才培养成本分析的方法。
The necessity and meaning of introduction of cost accounting in high school are explained. The accounting mode of the cost of personnel training is defined. Detailed exposition is carry on to the target of talent＇s cost accounting, cost determination of range, classification, return, collect and assign expenses of cost, cost calculation issue, talent cost calculation formula. The cost analysis method of personnel training is proposed.
关键词
高等学校
培养成本
成本核算
核算模式
成本分析
colleges and universities
training cost
cost accounting
accounting mode
cost analysis
