【摘要】：正"高校專業(yè)人工成本",指系或二級學院(以下簡稱系)為培養(yǎng)專業(yè)人才而發(fā)生的所有人工費用(系外學校各職能部門發(fā)生人工費用不計算在內)。其成本計算期,根據(jù)學校經營特點,不應以月或季度作為成本計算期,而應以公歷年或學年為專業(yè)人工成本計算期。在此為了便于與會計部門合作,以公歷年為計算期。專業(yè)人工成本核算對象,為學校各個專業(yè)及各專業(yè)在校學生。一、高校專業(yè)人工成本核算與控制分析計算模型設計(一)專業(yè)人工成本核算與控制分析計算模型設計的指導思想
[Abstract]:"Professional labor cost in colleges and universities" refers to all labor costs incurred by departments or secondary colleges (hereinafter referred to as departments) for the training of professionals (excluding labor costs incurred by the functional departments of schools outside the department). According to the characteristics of school operation, the cost calculation period should not be based on the month or quarter, but should take the calendar year or school year as the professional labor cost calculation period. In order to facilitate cooperation with the accounting department, the calendar year is the calculation period. The professional labor cost accounting object, for the school each major and each major school student. First, the design of labor cost accounting and control analysis and calculation model for colleges and universities (1) the guiding ideology of professional labor cost accounting and control analysis and calculation model design
【作者單位】： 賀州學院;
【分類號】：G647.5

【參考文獻】

相關期刊論文 前1條

1 潘建立;;以技工培訓堅守人工成本防線[J];施工企業(yè)管理;2012年04期

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