随着高等教育大众化及国际化的发展,财政、社会及受教育者合理分担教育消耗,提高我国高等教育的国际竞争力成为必然要求。本文在引入高校教育成本和作业成本法相关理论的基础上,分析了高校运用作业成本法核算成本的作业流程。 With the popularization of higher education and the development of internationalization, it is an inevitable demand that the financial, social and educated people should rationally share the consumption of education and improve the international competitiveness of China’s higher education. Based on the introduction of relevant theories of college education cost and activity cost method, this paper analyzes the operation flow of accounting cost of operation cost method in colleges and universities.