| 高等教育成本核算初探 |
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| 引用本文： | 王艳,李志立.高等教育成本核算初探[J].杭州电子科技大学学报,2005(2). |
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| 作者姓名： | 王艳 李志立 |
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| 作者单位： | 杭州电子科技大学计划财务处 浙江杭州310018
(王艳)，杭州电子科技大学计划财务处 浙江杭州310018(李志立) |
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| 摘 要： | 随着高等教育的快速发展,教育经费投入呈现多元化,对教育成本核算已经成为现实需求。本文结合高等教育实际和高校会计核算的基础,分析了教育成本的基本结构,并就如何进行成本核算以及相关管理提出相应的措施和建议。
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| 关 键 词： | 高等教育 成本核算 成本管理 |
A Preliminary Discussion of Cost Accounting & Management of Higher Education |
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| WANG Yan,LI Zhi-li.A Preliminary Discussion of Cost Accounting & Management of Higher Education[J].Journal of Hangzhou Dianzi University,2005(2). |
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| Authors: | WANG Yan LI Zhi-li |
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| Abstract: | With the rapid development of higher education, there are more and more educational input channels. Therefore, it is a current demand to carry on cost accounting of education. Combined with the actual conditions of higher education and the basic theories of cost accounting of higher education, this article analyzes the fundamental structure of educational cost .And put up some corresponding measures and suggestions on how to process the cost accounting and relevant management. |
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| Keywords: | higher education cost accounting cost management |
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