新政府会计制度下作业成本法在高职院校生均成本核算中的应用  

On the Use of Activity-Based Costing to Students’ Average Cost Accounting in Higher Vocational College Based on New Government Accounting System

作　　者：赵爱萍[1] ZHAO Ai-ping(Shanxi Finance & Taxation College,Taiyuan,Shanxi 030024,China)

机构地区：[1]山西省财政税务专科学校

出　　处：《山西财政税务专科学校学报》2018年第6期26-30,共5页Journal of Shanxi Finance & Taxation College

摘　　要：随着政府会计的改革,财务会计处理以权责发生制为依据,高职院校进行成本核算具备了理论基础。本文对高职院校生均成本核算相关概念给予明确界定,将作业成本法引入X高职院校的生均成本测算中,以期为高职院校生均成本控制提供依据,提高办学效益,进而促进高职院校实现更好更快的发展和进步。With the reform of government accounting system,financial accounting is based on accrual accounting,which offers theoretical basis for cost accounting in higher vocational college. The paper clarifies relative concepts about students’ average cost accounting in college,applies activity-based costing to students’ average cost accounting in X College,with an expectation that students’ average cost accounting could be offered basis,school-running efficiency could be promoted,and a better development in higher vocational college could be achieved.

关 键 词：高职院校 作业成本法 生均成本 

分 类 号：G717.5[文化科学—职业技术教育学]