| 高校成本核算的实践探讨 |
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| 引用本文： | 曾繁森.高校成本核算的实践探讨[J].包头职业技术学院学报,2014(1):72-73. |
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| 作者姓名： | 曾繁森 |
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| 作者单位： | 包头职业技术学院计划财务处,内蒙古包头014030 |
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| 摘 要： | 随着事业单位改革的深入,高校实行成本核算已经成为社会各方共识,并在新的高校财务制度和会计制度中得到了体现,但如何具体实施高校的成本核算仍然是一个问题。通过对高校实行成本核算缺乏标准,缺乏可比性、成本归集困难,随意性较大、核算周期不同,存在差异性等难点的分析,提出了落实高校成本核算的一些思路,供参考。
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| 关 键 词： | 高校 成本核算 成本归集 |
Disscusion on Cost Accounting in College |
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| Zeng Fansen.Disscusion on Cost Accounting in College[J].Journal of Baotou Vocational & Technical College,2014(1):72-73. |
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| Authors: | Zeng Fansen |
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| Institution: | Zeng Fansen (Planning Finance Department, Baotou Vocational ＆ Techical College, Baotou ,Inner Mongolia 014030) |
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| Abstract: | With the development of public institutions reform, cost accounting has been a part of accounting rules, but how to carry it out is still a problem. The paper analyses some problems such as lack of standards, long period accounting and large differences in cost accounting and proposes some thoughts on implementing cost accounting in college for reference. |
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| Keywords: | college cost accounting cost accumulation |
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