作业成本法在高校教育成本核算中的应用（Application of activity based costing in higher education cost calculation）.docVIP

作业成本法在高校教育成本核算中的应用（Application of activity based costing in higher education cost calculation） Application of activity based costing in higher education cost calculation Application of activity based costing in higher education cost accounting 2008-12-20 15:15:54 Abstract: with the establishment of the market economic system and the deepening of the reform of the educational system, the cost accounting of education has become the concern of colleges and universities. Based on the brief introduction of ABC, combined with the actual situation of universities in our country, this paper constructs the cost accounting model of higher education with regard to activity-based costing. Key words: activity-based costing method; operation chain; education cost Due to the neglect of the cost of education and the backward cost accounting methods, the utilization efficiency of the limited educational resources in Colleges and universities is not high and the waste is serious. It is a necessary and urgent task to adopt effective methods to strengthen the cost accounting of higher education. Therefore, this paper attempts to introduce the advanced Activity-Based Costing into higher education cost accounting. I. Basic concepts of ABC Activity based costing (activity based costing), referred to as ABC, originated in the late 1930s and early 40s. It was created by American Accounting Expert Kohler in studying the cost characteristics of the hydraulic power generation industry. This theory was not paid attention to at that time, until 1980s, with the development and application of electronic information processing technology, activity-based costing was widely concerned. The homework cost method is a calculation method based on the cost of operation, mainly refers to the operation for indirect expenses collection of resources, confirm the object through the measurement of reason, the resource expenditure to work, then by determining activity measurement of reason, the operation cost to