CAJ | 학술논문

高等学校作为以教学科研活动为中心的事业单位,虽然不像企业那样直接从事物质资料等有形产品的生产和销售,但同样存在＂投入＂与＂产出＂的经济活动,本文通过对高校教育成本概念的界定,成本项目的设立,以及对在教育成本核算中遇到的一些特殊情况进行了初步的探讨,以期对高校建立成本核算制度,实行成本管理有所裨益。
고등학교작위이교학과연활동위중심적사업단위,수연불상기업나양직접종사물질자료등유형산품적생산화소수,단동양존재＂투입＂여＂산출＂적경제활동,본문통과대고교교육성본개념적계정,성본항목적설립,이급대재교육성본핵산중우도적일사특수정황진행료초보적탐토,이기대고교건립성본핵산제도,실행성본관리유소비익。
Although colleges and universities has taken teaching and scientific research as the main work, but it is not like enterprises to be engaged in production and distribution of tangible products, there still exist economy activities of ＂investment＂ and ＂producing＂. This paper hopes to set up cost accounting system and realize cost management in colleges and universities by defining the cost concept of higher education, establishing cost items and investigating the special problems on cost accounting in this paper.