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2011•Journal of Guangxi University of Finance and EconomicsRequires access

Discussion on the Higher Education Costs Accounting

Huang Min-xin

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Abstract

Scientific cost accounting is of great significance on reasonable resource distribution among colleges and unniversities.The current cost accounting fails in its reflection of operational cost and running effectiveness due to the lack of integrality in method and a consideration on the differences among schools.Suggestions are: establishing higher school cost accounting system and its supportting system;building up systems of higher school cost reporting and performance evaluation.

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Scientific cost accounting is of great significance on reasonable resource distribution among colleges and unniversities.The current cost accounting fails in its reflection of operational cost and running effectiveness due to the lack of integrality in method and a consideration on the differences among schools.Suggestions are: establishing higher school cost accounting system and its supportting system;building up systems of higher school cost reporting and performance evaluation.

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Available abstract

Scientific cost accounting is of great significance on reasonable resource distribution among colleges and unniversities.The current cost accounting fails in its reflection of operational cost and running effectiveness due to the lack of integrality in method and a consideration on the differences among schools.Suggestions are: establishing higher school cost accounting system and its supportting system;building up systems of higher school cost reporting and performance evaluation.

Key concepts: Cost accounting, Accounting, Throughput accounting, Management accounting, Environmental full-cost accounting, Historical cost, Reflection (computer programming), Cost–volume–profit analysis

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