Guiquan Liu
Abstract
By referring to principles of enterprise accounting,main content for cost accounting of higher education is determined.Furthermore,how to divide the cost and allocate the divided cost with an established standard are discussed.Besides,a formula to calculate the training cost per student is summarized.
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By referring to principles of enterprise accounting,main content for cost accounting of higher education is determined.Furthermore,how to divide the cost and allocate the divided cost with an established standard are discussed.Besides,a formula to calculate the training cost per student is summarized.
Key concepts: Accounting, Cost accounting, Historical cost, Throughput accounting, Cost–volume–profit analysis, Business, Total absorption costing, Management accounting