Yao Jun-sheng
Abstract
Based on the research of higher education cost theory and a method of activity-based costing,this paper studies the composition of higher education cost and attempts to design a higher education cost process and accounting method.
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Based on the research of higher education cost theory and a method of activity-based costing,this paper studies the composition of higher education cost and attempts to design a higher education cost process and accounting method.
Key concepts: Activity-based costing, Cost accounting, Cost–volume–profit analysis, Target costing, Accounting, Process (computing), Higher education, Management accounting