摘要
应用作业成本法核算农业院校教育成本,对解决当前教育资源投入产出间的矛盾和教育资源浪费,提高资源利用率和办学效益有着较好意义。该文在分析农业院校教育成本核算现状的基础上,论述了作业成本法在高校成本核算中的优势,结合H农业大学情况,提出作业成本法在农业院校成本核算中的应用流程,并从改革会计制度、提高成本意识、建立相关制度、完善监管体制、开发计算机系统等方面提出了农业院校实施作业成本法核算教育成本的建议。
With the deepening reform of local colleges and universities,it has become an important task to strengthen the financial management of school,optimize the allocation and utilization the educational funds,and it is an important task to select scientific education cost accounting.The paper starts from the current situation of educational cost accounting methods in local agricultural colleges and universities,and combining the characteristics of activity-based costing to analyze the advantages of ABC in education cost accounting.From the practical point of view,taking H university as an example to discuss the framework and operation process of the ABC system in agricultural colleges and universities,making some suggestions on the application of the ABC system to calculate the cost of education.
作者
高尚卿
唐滢
田东林
GAO Shangqing;TANG Ying;TIAN Donglin(College of Humanities and Social Sciences,Yunnan Agricultural University,Kunming 650201,China;Headmaster Office,Yunnan Agricultural University,Kunming 650201,China;Commission for Discipline Inspection,Yunnan Agricultural University,Kunming 650201,China)
出处
《云南农业大学学报（社会科学版）》
2019年第1期100-104,共5页
Journal of Yunnan Agricultural University(Social Science)
基金
云南农业大学第十一届学生科技创新创业行动基金项目"作业成本法在农业院校教育成本核算中的应用"(2018RWX027)
关键词
作业成本法
农业院校
成本核算
资源动因
activity-based costing
agricultural universities and colleges
cost accounting
resource driver
