基于作业成本法的高校教育成本作业划分研究

发布时间：2018-06-21 13:52

本文选题：高校教育成本 + 作业成本法　；参考：《沈阳理工大学》2012年硕士论文

【摘要】：我国的高等学校教育一直被认为是应当由公共财政负担其支出的公共事业,所以高等学校缺乏进行成本控制和成本核算的动力。这就要求我们在现有资源有限的条件下,引入先进的成本管理理念,运用科学的成本核算方法,充分发挥高等学校的内部潜力,提高高等学校的管理效率,以保证我国高等教育的可持续发展。所以,本文对高校教育成本研究具有重大意义。本文在借鉴国内外对高校教育成本及作业成本法理论研究基础上,在前人将作业成本法引入高校教育成本核算的情况下,对作业成本法在高校教育成本核算中的适用性进行分析,结合高等学校主要业务的特点,对高等学校的作业进行划分,形成相应的作业成本库。这也为将作业成本法应用于高校教育成本核算奠定了基础。本文首先介绍了选题背景与研究意义,紧接着对高校教育成本与作业成本法的文献进行综述,以及研究的主要内容和方法；其次阐述了高校教育成本的内涵及其成本要素；再次,对作业成本法应用于高校教育成本核算适用性进行分析；然后就是本文的主体部分,针对前文的理论铺垫,结合高校主要业务分析,确定了高校主要作业,分析作业的资源消耗、资源消耗动因,建立作业中心,并且形成对应的作业成本库；最后是对作业划分结果应用进行初步研究。本文的研究思路是首先对高校教育成本与作业成本法的相关理论进行研究,分析高校的主要业务,然后基于上述的分析,得出了高校教育成本的作业划分结果,即划分出七大作业中心,将相关资源归集计入相应的作业中心,形成作业成本库,并将其简化为教学成本库,育人成本库及其他成本库三大作业成本库。从而增加了高校教育成本应用作业成本法核算的可操作性。
[Abstract]:The higher school education in our country is always considered to be the public cause that should be paid by the public finance, so the higher school lacks the driving force of cost control and cost accounting. This requires us to introduce advanced cost management idea and make full use of the scientific cost accounting method under the condition of limited existing resources. In order to ensure the sustainable development of higher education in our country, it is of great significance to study the cost of higher education.
On the basis of the study of educational cost and activity-based costing theory at home and abroad, this paper analyzes the applicability of Activity-Based Costing in higher education cost accounting by introducing activity-based costing (ABC) into higher education cost accounting. It also forms the corresponding activity-based costing base, which lays the foundation for the application of ABC in university education cost accounting.
This paper first introduces the background and significance of the topic, summarizes the literature of higher education cost and activity-based costing, and the main contents and methods of the study. Secondly, it expounds the connotation and cost factors of the cost of education in Colleges and universities; thirdly, the application of activity-based costing should be divided into the applicability of educational cost accounting in Colleges and universities. And then it is the main part of this article, in view of the theoretical groundwork of the previous article, combined with the analysis of the main business of the University, the main operation of the university is determined, the resource consumption, the motivation of the resource consumption, the establishment of the operation center, and the corresponding operating cost base are formed. Finally, the preliminary study on the application of the results of the division of work is made. The idea is to study the related theories of higher education cost and activity based costing, and analyze the main business of colleges and universities. Then based on the above analysis, we get the results of the division of the educational cost of colleges and universities. It is simplified as the cost Bank of teaching, the cost Bank of educating people and the other three cost banks of other cost banks, thus increasing the operability of the cost accounting of the educational cost of colleges and universities.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：G647.5

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