高等学校教育培养成本研究——基于作业成本法  

Research on Training Cost of Education at Colleges and Universities Base on Activity-Based Costing

作　　者：蔡催冬[1] 李秀丽 

机构地区：[1]广东石油化工学院财务处,广东茂名525000 [2]中国太平洋人寿保险股份有限公司广东分公司,广东广州510620

出　　处：《广东石油化工学院学报》2017年第1期80-84,共5页Journal of Guangdong University of Petrochemical Technology

基　　金：广东省教育会计学会2015年度科研课题(粤教会[2015]14号)

摘　　要：新修订的《高等学校财务制度》《高等学校会计制度》的实施,高校财务管理精细化和管理信息化的进一步推进,均使作业成本法在高校成本管理的应用中具有了可操作性。借鉴作业成本法在企业应用的成功经验,研究将作业成本法引入高校,科学地核算和管理教育培养成本,为高等教育生均财政拨款,为适时调整高校收费标准提供决策依据,以达到优化教育资源配置、提高资金使用效率的目的。The newly revised Financial Regulations of Colleges and Universities and Accounting Regulations of Colleges and Universities are implemented; the requirements of financial management and the informatization of financial management of colleges and universities are fur-ther advanced. All these make the application of Activity - Based Costing to cost management in colleges and universities operable. With a reference of the successful experience in application of Activity - Based Costing in enterprises, this article introduces Activity - Based Cost-ing to colleges and universities in order to scientifically account and manage training cost of education, to provide an evidence of decision for making financial allocation for per student and charge standard for colleges and universities, and to achieve the purpose of optimizing the re-source allocation in education and increasing the efficiency of capital using.

关 键 词：高等学校 教育培养成本 生均培养成本 作业成本法 

分 类 号：F606.6[经济管理—产业经济]