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成本管理类有关论文范文,与标准的文格式范文相关论文范文
本论文是一篇成本管理类有关论文范文,关于标准的文格式范文相关硕士学位毕业论文范文。免费优秀的关于成本管理及参考文献及成人教育方面论文范文资料,适合成本管理论文写作的大学硕士及本科毕业论文开题报告范文和学术职称论文参考文献下载。
×,×,×,.(三级标题格式：序号为1.&rdquo,,起首空两格,空一格后接排正文,小四号宋体,加粗)(1)教学成本.它是指×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(2)学生生活成本.它包括学生×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,.(四、五级标题序号分别为(1)&rdquo,和①&rdquo,,与正文字体字号相同,可根据标题的长短确定是否独占行.若独占行,则末尾不使用标点,否则,标题后必须加句号.每级标题的下一级标题应各自连续编号.)
2.按教育成本投入途径不同划分按教育成本分担者不同(即投入的途径不同),教育成本又可分为以下四类：
(1)社会直接成本.主要包括×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(2)个人直接成本.它指学生×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(3)社会间接成本.×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(4)个人的间接成本②.×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(三)教育成本的×,×,
×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,.
电大系统进行教育成本管理的意义(一)教育成本应是合理确定学费标准的依据
近年来,随着高等教育各项改革的不断深化,我国高校已逐步转入由政府、社会、学生家长或个人对教育成本合理分担的机制.虽然目前情况下,教育行政主管部门仍然×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
为了加强成本管理,建立全额成本核算是高校会计发展的必然,但在目前的高校会计制度中没有设置教育成本核算的科目,高校会计界对教育成本的核算也尚在探索中,对教育成本核算没有规范的标准.但作者认为要加强教育成本管理必须遵循以下两个原则：
1.成本管理原则为了更好地反映成本管理成果,本着先易后难、循序渐进的方式逐步开展成本核算工作.×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(1)统一领导、分级管理.×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(2)逐步建立资源(包括人力资源和实物资源)有偿使用制度.×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(3)鼓励各部门在有关法规允许的范围内充分利用现有资源,遵循谁受益谁承担费用的原则.×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(4)正确处理压缩成本开支和大力发展教育事业的矛盾.×,×,×,×,×,×,
2.成本分配的原则[1]注释(根据需要)：正文中需注释的地方可在加注之处右上角加数码,形式为①、②&hellip,&hellip,&rdquo,(即插入脚注),并在该页底部脚注处对应注号续写注文.注号以页为单位排序,每个注文各占一段,用小5号宋体.
成本分配也要讲究成本效益比,即成本分配本身也是有成本的,而成本分配所带来的效益要远大于成本分配的成本才行.×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,各项成本费用分配给受益对象,反对将本应在上期或下期分配的成本费用分×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,×,
(1)受益性原则
成本分配的受益性原则可以概括为两句话,即谁受益、谁负担,负担多少,视受益程度而定.这一原则,要求选用的分配标准能够反映受益者受益的程度.
(2)及时性原则
是指要及时将各项成本费用分配给受益对象,反对将本应在上期或下期分配的成本费用分配给本期.不及时
成本管理类有关论文范文,与标准的文格式范文相关论文范文参考文献资料：