研究型大学ABC学生培养成本核算模式——基于M大学的案例分析  

The ABC Student' s Educational Cost Accounting Model of Research University : A Case Study of M University

作　　者：冯宝军[1] 孙秀霞[1] 杨学琴[2] 

机构地区：[1]大连理工大学管理与经济学部工商管理学院,辽宁大连116024 [2]大连理工大学财务处,辽宁大连116024

出　　处：《管理案例研究与评论》2013年第2期120-133,共14页Journal of Management Case Studies

基　　金：国家自然科学基金资助项目(71240005;71171033);大连理工大学中央高校基本科研业务费--人文社科重点项目(DUT11RW308)

摘　　要：本研究以2011年M大学的学生培养成本核算为例,运用作业成本法对学生培养成本进行归集与分摊,设计了一套适合于研究型大学的学生培养成本核算模式和应用机制。案例分析表明,基于ABC的学生培养成本核算能够根据资源动因和作业动因将学生培养和科研工作的大量共享费用进行分摊,对学校的费用支出实现合理分解和适当调整,进而提高生均成本核算的准确度。Taking the student＇s educational cost accounting of M University in 2011 as an exam-ple, this paper analyzes the cost accumulation and allocation with the method of Activity-based Costing, and establishes the application mechanism in accounting the average cost per student in research universities. The case analysis shows that accounting based on the ABC method can allo-cate the shared costs of student＇s education and scientific research according to the resource driv-ers and activity drivers. What＇s more, school expenses would be decomposed reasonably and ad-justed properly, which contributes to the accuracy of cost accounting results.

关 键 词：作业成本法 学生培养成本 研究型大学 

分 类 号：F270[经济管理—企业管理]