| 作业成本法在高职院校教育成本核算中的应用 |
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| 引用本文： | 郑丽.作业成本法在高职院校教育成本核算中的应用[J].成都航空职业技术学院学报,2012,28(4):7-9. |
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| 作者姓名： | 郑丽 |
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| 作者单位： | 重庆工业职业技术学院,重庆,401120 |
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| 摘 要： | 本文基于作业成本视角对高职院校教育成本核算进行分析,论述了应用作业成本法核算高职院校教育成本的必要性;同时,从高职院校的实际情况出发,根据作业成本法的计算程序和高职教育成本核算的特点,阐述了作业成本法在高职院校教育成本核算中的步骤。
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| 关 键 词： | 教育成本 作业成本 高职院校 |
Application of Activity- based Costing in Education Cost Accounting of Vocational Colleges |
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| ZHENG Li.Application of Activity- based Costing in Education Cost Accounting of Vocational Colleges[J].Journal of Chengdu Aeronautic Vocational & Technical College,2012,28(4):7-9. |
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| Authors: | ZHENG Li |
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| Institution: | ZHENG Li (Chongqing Industry Polytechnic, Chongqing 401120, China) |
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| Abstract: | Based on the analysis on the education cost accounting of vocational colleges with activity cost, this paper discusses the need for the accounting of the education cost of vocational colleges by the application of activity cost, and explains the steps of the education cost accounting of vocational colleges in the light of the actual situation according to the computational procedure of activity - based costing and the characteristics of the cost accounting of higher vocation ed- ucation. |
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| Keywords: | educational cost activity cost vocational colleges |
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