【作者】 戴薇；

【导师】 张华伦；

【作者基本信息】 西安理工大学 ， 工商管理， 2007， 硕士

【摘要】 随着我国高等教育体制改革的不断深入，政府部门、高校管理者、学生及家长等各方越来越关注教育成本方面的信息。但长期以来，CB学院缺乏成本意识，学生教育成本信息薄弱。目前，有关CB学院教育成本核算问题的研究还仅处于理论的探讨阶段，在实践上难以实施，主要的困难之一是关于间接费用的合理分摊问题。近年来兴起的作业成本法是一种成本管理的新思维，不但能够提供科学的间接费用分配方法，使成本核算更加准确，并且还可以使成本控制更有效，成本管理更精细。因此，本文尝试运用作业成本法这一比较先进的方法来核算CB学院教育成本，探索一种教育成本核算的新思路。 本文采用定性分析与定量分析相结合，理论研究与实证研究相结合的方法，提出问题后，首先从与此项研究相关的基础理论入手，在分析了目前CB学院教育成本核算的现状、存在的问题及原因的基础上，论述了应用作业成本法核算CB学院教育成本的必要性与可行性。然后，从CB学院的实际情况出发，构思出该校运用作业成本法核算教育成本的总体设计，以总体设计为指导，重点阐述了应用作业成本法核算CB学院教育成本的具体方案，构造出一种新的教育成本计算模式。本文还分析了目前CB学院应用作业成本法核算教育成本面临的主要困难，并提出了几点实施建议。文章的最后阐述了本文的研究结论，并提出有待进一步研究的问题。 运用作业成本法核算CB学院的教育成本是一项庞大而繁杂的系统工程，由于本人能力有限，本文仅就这一课题做了初步的探索，希望能对目前CB学院教育成本核算问题的研究具有一定的借鉴意义。更多还原

【Abstract】 With the system of higher education is changed step by step, Government, managers of the higher education institutions, students and the parents pay more and more attention to the information about the education cost. However for a very long time, CB institution lacks of cost idea and the information about education cost is very little in CB institution. At present, cost calculation of CB institution still stays in the period of theoretical study while it is hard to implement. One of main problems is how to allocate overhead cost reasonably. Recently activity-based costing considered as a creative idea for cost calculation has been very popular because it not only allocates overhead cost more properly to make cost calculation more accurate but also makes cost control more efficient and makes cost management more detail. So in our study, I try to apply a more advanced cost calculation method—activity-based costing in CB institution to calculate the education cost.The paper adopts both qualitative mixed with quantitative analyses and theoretical mixed with empirical research methods. After raising the problem, first provide the theoretical base related to this subject, then point out the serious problems of calculating education cost based on the analysis of the features of education cost in CB institution. Then explore the need and feasibility of adopting activity -based costing to calculate education cost in CB institution. After that, state the main idea that CB institution adopts activity-based costing to calculate the education cost according to the fact of CB institution, then with this main idea as guide state the plan design of adopting activity-based costing to calculate the education cost of CB institution. Thus develops a new model of calculating higher education cost. Then analyze the main challenges faced by CB institution at present and accordingly suggest several effective ways to solve this problem. Finally conclude the whole article, and state the study results of this paper prompting the problems needed to be studied further.Since it is a huge and complicated project to calculate education cost in CB institution and additionally with my limited knowledge, I just explore the brief theory and application so that there maybe exists some defects in this paper but 1 try to provide some new information for later related research.更多还原