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1、作业成本法在高校教育成本核算中的应用（Applicationofactivitybasedcostinginhighereducationcostcalculation）ApplicationofactivitybasedcostinginhighereducationcostcalculationApplicationofactivitybasedcostinginhighereducationcostaccounting2008-12-2015:15:54Abstract:withtheestablishmentofthemarketeconomics
2、ystemandthedeepeningofthereformoftheeducationalsystem,thecostaccountingofeducationhasbecometheconcernofcollegesanduniversities.BasedonthebriefintroductionofABC,combinedwiththeactualsituationofuniversitiesinourcountry,thispaperconstructsthecostaccountingmodelofhighereducationwithre
3、gardtoactivity-basedcosting.Keywords:activity-basedcostingmethod;operationchain;educationcostDuetotheneglectofthecostofeducationandthebackwardcostaccountingmethods,theutilizationefficiencyofthelimitededucationalresourcesinCollegesanduniversitiesisnothighandthewasteisserious.Itisan
4、ecessaryandurgenttasktoadopteffectivemethodstostrengthenthecostaccountingofhighereducation.Therefore,thispaperattemptstointroducetheadvancedActivity-BasedCostingintohighereducationcostaccounting.I.BasicconceptsofABCActivitybasedcosting(activitybasedcosting),referredtoasABC,origina
5、tedinthelate1930sandearly40s.ItwascreatedbyAmericanAccountingExpertKohlerinstudyingthecostcharacteristicsofthehydraulicpowergenerationindustry.Thistheorywasnotpaidattentiontoatthattime,until1980s,withthedevelopmentandapplicationofelectronicinformationprocessingtechnology,activity-
6、basedcostingwaswidelyconcerned.Thehomeworkcostmethodisacalculationmethodbasedonthecostofoperation,mainlyreferstotheoperationforindirectexpensescollectionofresources,confirmtheobjectthroughthemeasurementofreason,theresourceexpendituretowork,thenbydeterminingactivitymeasurementofrea
7、son,theoperationcosttotheproductortheoverheadcustomerleveltheway.Thebasicconceptsofactivity-basedcostinginclude:(1)resources.Resourcesrefertovariouslaborcostsintheinitialproductionandoperationofenterprises.Resourcessuchaseducationincludecapitalcosts,laborcosts,sitecosts,equipmentc
8、osts,andothercosts.(2)operationsa
