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成本费用的高速增长对高校的精确化财务要求越来越高,如何通过有效的方式来降低成本,提高高校资源使用效益,本文从作业成本法的特点及其在高校精确化财务管理中的适用性入手,对高校教育成本核算实施作业成本法进行研究,以为费用标准制定、财政经费的核拨和成本需求的预测以及成本效益分析提供有效支撑。
The rapid growth of cost has higher and higher requirements on the financial precision of colleges and universities. How to reduce the cost through effective ways and improve the efficiency of resource utilization in universities? From the characteristics of ABC and its application in the financial management of colleges and universities The study starts with the study of implementing cost of homework (ABC) in the cost accounting of higher education, in order to provide effective support for the establishment of cost standards, the appropriation of financial funds, the forecast of cost requirements and cost-effectiveness analysis.