基于作业成本法的A学院教育成本核算研究

发布时间：2018-01-03 18:00

本文关键词：基于作业成本法的A学院教育成本核算研究　出处：《中南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着市场经济体制的建立和高校教育体制改革的不断深入,政府部门、高校管理层、受教育者家庭越来越关注教育成本信息。但A学院由于长期以来受传统财政拨款模式的影响,缺乏成本核算意识,学生教育成本信息披露不完整。目前,有关A学院教育成本核算问题的研究还仅仅处于理论探索阶段,其中最大的问题是缺乏对教育成本中间接费用的合理分摊标准。而近年来在制造行业兴起的作业成本法提供了一种全新的成本管理视角,不仅能够科学合理分配复杂多变的间接费用,而且能够追踪资源耗费的全过程,最终实现成本控制与管理。因此,本文尝试运用作业成本法核算A学院教育成本,探寻一种教育成本核算的新思路。本文采用演绎分析法、定性分析法与定量分析法相结合的分析法、文献综合分析法等研究方法,在遵循作业成本法理论、高校教育成本理论的前提下,通过分析A学院教育成本核算的现状、存在的问题及问题成因,阐明采用作业成本法核算A学院教育成本的必要性与可行性。然后,从A学院实际情况出发,构思出该校运用作业成本法核算教育成本的总体设计,并以总体设计为指导,详细的阐述了A学院应用作业成本法核算教育成本的具体方案,构造出一种新的教育成本计算模式。同时,论文对A学院的实施结果进行了分析,并针对目前A学院应用作业成本法核算教育成本面临的主要困难,提出了相关的建议,对以后A学院实施作业成本法核算有重要的参考价值。本文的研究重点是将理论界对作业成本法的研究成果一次应用性研究,研究成果可以作为检验相关理论成果的一个参考标准,具有一定的理论价值。
[Abstract]:With the establishment of the market economy system and the deepening of the reform of the university education system, government departments, university management. The educatee family is paying more and more attention to the education cost information. However, due to the influence of the traditional financial allocation mode for a long time, the A college lacks the sense of cost accounting, and the information disclosure of the students' education cost is not complete. At present. The research on the educational cost accounting in college A is only at the stage of theoretical exploration. One of the biggest problems is the lack of reasonable allocation of indirect costs in the cost of education standards, and in recent years the rise of ABC in the manufacturing industry provides a new perspective of cost management. Not only can scientific and reasonable allocation of complex and changeable indirect costs, but also can track the entire process of resource consumption, and ultimately achieve cost control and management. This paper tries to use the activity-based costing method to calculate the educational cost of college A, and to explore a new way of educational cost accounting. This paper adopts deductive analysis method, qualitative analysis method and quantitative analysis method, literature comprehensive analysis method and other research methods, under the premise of following the activity-based costing theory and the educational cost theory of colleges and universities. By analyzing the current situation, existing problems and causes of educational cost accounting in College A, this paper expounds the necessity and feasibility of using Activity-Based costing to calculate the educational cost of College A. then, from the point of view of the actual situation of College A. This paper conceive the overall design of educational cost accounting by activity-based costing, and with the guidance of the general design, expounds in detail the specific plan of applying ABC to calculate the educational cost. At the same time, the paper analyzes the implementation results of College A, and aims at the main difficulties faced by the application of Activity-based costing (ABC) in College A at present. Some suggestions are put forward, which have important reference value for the implementation of Activity-Based costing in College A. The research focus of this paper is to apply the research results of activity-based costing in the theoretical circle once, and the research results can be used as a reference standard to test the relevant theoretical results, which has certain theoretical value.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G647.5

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