林业高级科技人才培养成本核算是实现人才培养目标的基本依据。本文以西南林学院为例,分析了林业高校高级科技人才的成本核算对象特点,对成本核算科目进行了设置,并用作业成本法进行了费用分配,给出了成本分析的框架。 Forestry forestry science and technology personnel training cost accounting is to achieve the basic goal of personnel training. Taking Southwest Forestry University as an example, this paper analyzes the characteristics of cost accounting objects of senior scientific and technological talents in forestry colleges and universities, sets up the subjects of cost accounting, and allocates the expenses by the method of activity cost, and gives the framework of cost analysis.