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对于作业成本法而言,应该依照现在存在的会计核算的相关系统,在加强成本进行直接与动因的追溯来有效提高其成本信息的精确性,结合这种方式能够方便高校的管理人员进行信息判断以及决策。采用作业成本方法可以进行核算从而计算出成本的计算单,方便高校管理者控制成本,使其能够有效的对于教学过程中所产生的各种费用进行控制,不断的提高整体高校资源的使用效益。
For the ABC method, the accuracy of the cost information should be effectively improved according to the existing system of accounting and the direct and motivated retrospective of strengthening the cost. This method can be used to facilitate the information management of college administrators And decision-making. The ABC method can calculate the cost and calculate the cost. It is convenient for college administrators to control the cost so that they can effectively control the various expenses incurred in the teaching process and improve the using efficiency of the whole college resources continuously.