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On the Cost Accounting of Institutions of Higher Learning Based on the Basic Guidance of Cost Accounting of Institutions

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DOI: 10.23977/acccm.2022.040205 | Downloads: 21 | Views: 605

Author(s)

Meifang Gan 1

Affiliation(s)

1 Nanchang Normal University, Nanchang, 330029, China

Corresponding Author

Meifang Gan

ABSTRACT

In 2019, the policy of "Basic guide of cost accounting of public institutions" was issued, which means the cost accounting of colleges and universities is imperative, which is also the inevitable requirement of "Government accounting system" , it is an important measure to improve the level of accounting in colleges and universities. This paper analyzes the current situation of college cost accounting and some problems existing in the process of college cost accounting, and puts forward some pertinent suggestions, with a view to college cost accounting from theory to practice to provide some valuable reference.

KEYWORDS

Basic guidelines for college, cost accounting

CITE THIS PAPER

Meifang Gan, On the Cost Accounting of Institutions of Higher Learning Based on the Basic Guidance of Cost Accounting of Institutions. Accounting and Corporate Management (2022) Vol. 4: 33-36. DOI: http://dx.doi.org/10.23977/acccm.2022.040205.

REFERENCES

[1] Liu Yanhong. Research on cost accounting of universities [J] . Taxe,vol. 14, no. 27, pp. 171-172s, 2020.
[2] Yan XI. Activity-based costing business process of university cost accounting [J]. Journal of Beijing Printing University,vol. 29, no. 09, pp. 125-130, 2021.

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