高校专业人工成本核算与控制分析
发布时间：2019-05-20 18:56
【摘要】：正"高校专业人工成本",指系或二级学院(以下简称系)为培养专业人才而发生的所有人工费用(系外学校各职能部门发生人工费用不计算在内)。其成本计算期,根据学校经营特点,不应以月或季度作为成本计算期,而应以公历年或学年为专业人工成本计算期。在此为了便于与会计部门合作,以公历年为计算期。专业人工成本核算对象,为学校各个专业及各专业在校学生。一、高校专业人工成本核算与控制分析计算模型设计(一)专业人工成本核算与控制分析计算模型设计的指导思想
[Abstract]:"Professional labor cost in colleges and universities" refers to all labor costs incurred by departments or secondary colleges (hereinafter referred to as departments) for the training of professionals (excluding labor costs incurred by the functional departments of schools outside the department). According to the characteristics of school operation, the cost calculation period should not be based on the month or quarter, but should take the calendar year or school year as the professional labor cost calculation period. In order to facilitate cooperation with the accounting department, the calendar year is the calculation period. The professional labor cost accounting object, for the school each major and each major school student. First, the design of labor cost accounting and control analysis and calculation model for colleges and universities (1) the guiding ideology of professional labor cost accounting and control analysis and calculation model design
【作者单位】： 贺州学院;
【分类号】：G647.5
本文编号：2481877
[Abstract]:"Professional labor cost in colleges and universities" refers to all labor costs incurred by departments or secondary colleges (hereinafter referred to as departments) for the training of professionals (excluding labor costs incurred by the functional departments of schools outside the department). According to the characteristics of school operation, the cost calculation period should not be based on the month or quarter, but should take the calendar year or school year as the professional labor cost calculation period. In order to facilitate cooperation with the accounting department, the calendar year is the calculation period. The professional labor cost accounting object, for the school each major and each major school student. First, the design of labor cost accounting and control analysis and calculation model for colleges and universities (1) the guiding ideology of professional labor cost accounting and control analysis and calculation model design
【作者单位】： 贺州学院;
【分类号】：G647.5
【参考文献】
相关期刊论文 前1条
1 潘建立;;以技工培训坚守人工成本防线[J];施工企业管理;2012年04期
，本文编号：2481877
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