CAJ | 학술논문

艺术类高校高学费备受关注,教学成本的核算就是解决双方疑惑的关键。借助＂作业成本法＂成本核算手段,分析艺术类教育成本所包含的元素,并以实例剖析、对比,结果表明：艺术类高校与非艺术高校的教学成本有明确的差异。
예술류고교고학비비수관주,교학성본적핵산취시해결쌍방의혹적관건。차조＂작업성본법＂성본핵산수단,분석예술류교육성본소포함적원소,병이실례부석、대비,결과표명：예술류고교여비예술고교적교학성본유명학적차이。
art college tuition high attention,teaching cost accounting is the key to resolve the doubts.This paper set of cost accounting method,the emerging activity-based costing,art education cost contains element ansalysis and contrast analysis,combined wity examples,and finally art universities and colleges to join the clear difference cost.