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xin xi hua ji chu shang de gao xiao quan cheng ben he suan ti xi jian she
Author(s): 
Pages: 101-104
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  高校全成本核算体系成本费用管理信息化;
Abstract: 《高等学校财务制度》要求高校进行成本费用管理,但目前出于种种原因,高校的会计核算基本上仍是基于收付实现制,成本费用管理较弱。本文试图在分析高校业务类型、支出类型、管理特点的基础上提出在与现行高校会计核算并行的前提下,建立独立的成本费用管理模块,单独进行高校成本费用核算的思路,并探讨了如何建立成本中心,对高校各项支出费用逐一分析其归集与分摊方式。
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