| 高校学生教育成本核算——基于作业成本核算分析 |
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| 引用本文： | 姚俊生.高校学生教育成本核算——基于作业成本核算分析[J].广州大学学报(自然科学版),2011,10(5):83-89. |
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| 作者姓名： | 姚俊生 |
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| 作者单位： | 广州大学财务处,广东广州,510006 |
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| 摘 要： | 通过对高校学生教育成本理论的专题研究，研究了高校学生教育成本的构成，采用作业成本法的分析方法。尝试设计高校教育成本流程和核算方法．
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| 关 键 词： | 高等学校 学生教育成本 作业成本法 |
Educational cost accounting of college students:An analysis based on activity-based costing |
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| YAO Jun-sheng.Educational cost accounting of college students:An analysis based on activity-based costing[J].Journal og Guangzhou University:Natural Science Edition,2011,10(5):83-89. |
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| Authors: | YAO Jun-sheng |
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| Institution: | YAO Jun-sheng(Department of Finance,Guangzhou University,Guangzhou 510006,China) |
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| Abstract: | Based on the research of higher education cost theory and a method of activity-based costing,this paper studies the composition of higher education cost and attempts to design a higher education cost process and accounting method. |
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| Keywords: | colleges and universities education cost of students activity-based costing |
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