| 对电大教育成本核算的思考 |
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| 引用本文： | 张小红.对电大教育成本核算的思考[J].湖南广播电视大学学报,2006(3):75-76. |
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| 作者姓名： | 张小红 |
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| 作者单位： | 湖南广播电视大学财务处,湖南长沙,410004 |
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| 摘 要： | 进行高等教育成本的核算是顺应时代发展的需要,本文针对广播电视大学的办学特点,探索对电大教育进行成本核算的程序、方法,旨在科学核算教育成本,加强成本控制,提高办学效益。
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| 关 键 词： | 电大 教育成本 核算 |
| 文章编号： | 1009-5152(06)03-074-02 |
Reflections on Educational Cost Accounting of Radio and Television Universities |
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| ZHANG Xiao-hong.Reflections on Educational Cost Accounting of Radio and Television Universities[J].Joournal of Hunan Radio and Televistion University,2006(3):75-76. |
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| Authors: | ZHANG Xiao-hong |
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| Institution: | ZHANG Xiao-hong |
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| Abstract: | Since educational cost accounting is the demand of social development, in the light of characteristics of radio and television universities, the paper discusses the procedure and method for their educational cost accounting in order to coutrol the cost scientifically and increase the profit of running radio and television universities. |
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| Keywords: | Radio and television Universities Educational cost Accounting |
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