论文部分内容阅读
作业成本法可以提供＂相对精确＂的成本信息,高职院校运用作业成本法核算教育成本具有得天独厚的优势。但作业成本法并未在高职院校教育成本核算中得到广泛引用,其最大障碍是＂计量成本＂,带来的效益很难衡量。本文试对高职院校实施作业成本法进行成本效益分析,并提出在高职院校实施作业成本法应注意的问题,为高职院校是否实施作业成本法提供参考。“,”Activity-based costing can provide ＂relatively accurate＂ cost information. Higher Vocational Colleges has the advantage be richly endowed by nature to check the education cost by using activity-based costing. But the activity-based costing are widely cited in the educational cost of the higher vocational colleges, the biggest obstacle is the ＂accounting cost＂, its benefits are difficult to measure. The article tries to analyze the cost benefit of operating activity-based costing in higher vocational colleges, and puts forward some problems on the implementation of activity-based costing, and provides reference for the higher vocational college is or not to implement activity-based costing.