| “作业成本法”在教育成本核算中的应用研究——以高校艺术专业类为例 |
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| 引用本文： | 毛丽香,陈允光.“作业成本法”在教育成本核算中的应用研究——以高校艺术专业类为例[J].韶关学院学报,2010,31(7):76-79. |
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| 作者姓名： | 毛丽香 陈允光 |
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| 作者单位： | 浙江传媒学院计财处,浙江,杭州,310018 |
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| 摘 要： | 艺术类高校高学费备受关注,教学成本的核算就是解决双方疑惑的关键。借助＂作业成本法＂成本核算手段,分析艺术类教育成本所包含的元素,并以实例剖析、对比,结果表明：艺术类高校与非艺术高校的教学成本有明确的差异。
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| 关 键 词： | 艺术类高校 教育成本核算 作业成本法 应用研究 |
Art Education College of Cost Accounting Activity-based Costing Applied Research |
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| MAO Li-xiang,CHEN Yun-guang.Art Education College of Cost Accounting Activity-based Costing Applied Research[J].Journal of Shaoguan University(Social Science Edition),2010,31(7):76-79. |
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| Authors: | MAO Li-xiang CHEN Yun-guang |
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| Institution: | (Zhejiang University of Media and Communcications Financial place) |
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| Abstract: | art college tuition high attention,teaching cost accounting is the key to resolve the doubts.This paper set of cost accounting method,the emerging activity-based costing,art education cost contains element ansalysis and contrast analysis,combined wity examples,and finally art universities and colleges to join the clear difference cost. |
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| Keywords: | art college education cost accountingl activity-based costing applied reserach |
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