作业成本法在本科院校教育成本核算中的应用

摘要

本科院校教育成本是高等教育成本的重要组成部分。本科院校各院系耗用的教育资源存在差异，而且整个教育培养过程引起的间接费用比重较大，涉及许多作业项目。在本科院校教育成本核算中，运用作业成本法的基本原理，从实务角度设计出作业成本法应用的具体流程，既考虑到教育培养各主要作业对资源费用的不同耗用程度，又兼顾到各院系对作业成本的不同耗用情况，为本科院校核算及控制教育成本以及主管部门掌握教育资源的投入与流动方向提供依据。%Educational resources were varied with different undergraduate faculties,moreover,the whole education process leads to more indirect expenses and involves many operation project.This paper focus on undergraduate education costs.The Activity-Based Costing fundamental principle was applied ,coupled with a specific process of the Activity-Based Costing designed from the angle of practice considering the different consumption levels of resource cost that main operations of education caused ,and the different consumption levels of operation cost that faculties consumed.