高校学生教育成本核算——基于作业成本核算分析

摘要

Based on the research of higher education cost theory and a method of activity-based costing, this paper studies the composition of higher education cost and attempts to design a higher education cost process and accounting method.%通过对高校学生教育成本理论的专题研究，研究了高校学生教育成本的构成，采用作业成本法的分析方法。尝试设计高校教育成本流程和核算方法．