本文選題：高校教育成本 + 作業(yè)成本法��； 參考：《沈陽理工大學(xué)》2012年碩士論文

【摘要】：我國的高等學(xué)校教育一直被認(rèn)為是應(yīng)當(dāng)由公共財(cái)政負(fù)擔(dān)其支出的公共事業(yè),所以高等學(xué)校缺乏進(jìn)行成本控制和成本核算的動(dòng)力。這就要求我們在現(xiàn)有資源有限的條件下,引入先進(jìn)的成本管理理念,運(yùn)用科學(xué)的成本核算方法,充分發(fā)揮高等學(xué)校的內(nèi)部潛力,提高高等學(xué)校的管理效率,以保證我國高等教育的可持續(xù)發(fā)展。所以,本文對高校教育成本研究具有重大意義。 本文在借鑒國內(nèi)外對高校教育成本及作業(yè)成本法理論研究基礎(chǔ)上,在前人將作業(yè)成本法引入高校教育成本核算的情況下,對作業(yè)成本法在高校教育成本核算中的適用性進(jìn)行分析,結(jié)合高等學(xué)校主要業(yè)務(wù)的特點(diǎn),對高等學(xué)校的作業(yè)進(jìn)行劃分,形成相應(yīng)的作業(yè)成本庫。這也為將作業(yè)成本法應(yīng)用于高校教育成本核算奠定了基礎(chǔ)。 本文首先介紹了選題背景與研究意義,緊接著對高校教育成本與作業(yè)成本法的文獻(xiàn)進(jìn)行綜述,以及研究的主要內(nèi)容和方法；其次闡述了高校教育成本的內(nèi)涵及其成本要素；再次,對作業(yè)成本法應(yīng)用于高校教育成本核算適用性進(jìn)行分析；然后就是本文的主體部分,針對前文的理論鋪墊,結(jié)合高校主要業(yè)務(wù)分析,確定了高校主要作業(yè),分析作業(yè)的資源消耗、資源消耗動(dòng)因,建立作業(yè)中心,并且形成對應(yīng)的作業(yè)成本庫；最后是對作業(yè)劃分結(jié)果應(yīng)用進(jìn)行初步研究。本文的研究思路是首先對高校教育成本與作業(yè)成本法的相關(guān)理論進(jìn)行研究,分析高校的主要業(yè)務(wù),然后基于上述的分析,得出了高校教育成本的作業(yè)劃分結(jié)果,即劃分出七大作業(yè)中心,將相關(guān)資源歸集計(jì)入相應(yīng)的作業(yè)中心,形成作業(yè)成本庫,并將其簡化為教學(xué)成本庫,育人成本庫及其他成本庫三大作業(yè)成本庫。從而增加了高校教育成本應(yīng)用作業(yè)成本法核算的可操作性。
[Abstract]:The higher school education in our country is always considered to be the public cause that should be paid by the public finance, so the higher school lacks the driving force of cost control and cost accounting. This requires us to introduce advanced cost management idea and make full use of the scientific cost accounting method under the condition of limited existing resources. In order to ensure the sustainable development of higher education in our country, it is of great significance to study the cost of higher education.
On the basis of the study of educational cost and activity-based costing theory at home and abroad, this paper analyzes the applicability of Activity-Based Costing in higher education cost accounting by introducing activity-based costing (ABC) into higher education cost accounting. It also forms the corresponding activity-based costing base, which lays the foundation for the application of ABC in university education cost accounting.
This paper first introduces the background and significance of the topic, summarizes the literature of higher education cost and activity-based costing, and the main contents and methods of the study. Secondly, it expounds the connotation and cost factors of the cost of education in Colleges and universities; thirdly, the application of activity-based costing should be divided into the applicability of educational cost accounting in Colleges and universities. And then it is the main part of this article, in view of the theoretical groundwork of the previous article, combined with the analysis of the main business of the University, the main operation of the university is determined, the resource consumption, the motivation of the resource consumption, the establishment of the operation center, and the corresponding operating cost base are formed. Finally, the preliminary study on the application of the results of the division of work is made. The idea is to study the related theories of higher education cost and activity based costing, and analyze the main business of colleges and universities. Then based on the above analysis, we get the results of the division of the educational cost of colleges and universities. It is simplified as the cost Bank of teaching, the cost Bank of educating people and the other three cost banks of other cost banks, thus increasing the operability of the cost accounting of the educational cost of colleges and universities.
【學(xué)位授予單位】：沈陽理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：G647.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 李強(qiáng);;基于作業(yè)成本法的高校教育成本核算體系[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào)(高等教育版);2007年04期

2 楊麗麗;高校教育成本核算需要解決的問題探討[J];事業(yè)財(cái)會(huì);2004年04期

，

本文編號(hào)：2048893