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随着经济的发展,相关部门依据高校现行的会计制度,提出了新的会计制度,加强了对于权利责任等的规定,这些有利于提升高校财务上的管理,而且为高校的相关核算提供了较为可靠的制度依据,促进了高校的可持续性发展。本文主要从成本核算的意义、体系的构建、作业成本法的运用三个方面加以展开。
With the development of economy, the relevant departments put forward new accounting system according to the current accounting system of colleges and universities, and strengthened the regulations on the rights and responsibilities, which are helpful to improve the financial management of colleges and universities, but also provide more relevant accounting for colleges and universities Reliable system basis, promote the sustainable development of colleges and universities. This article mainly starts from three aspects: the meaning of cost accounting, the construction of the system and the application of ABC.