成本核算程序

简要介绍了作业成本法中涉及到的概念及作业成本核算程序，主要介绍了成本控制理论中的全过程成本控制理论，并引入双重成本控制的概念。

This part introduces the main concepts of the activity-based costing and activity cost accounting procedures . The theory of cost control mainly introduces the whole process of cost control theory and dual-based cost control concept .

目的：研制一套运用单病种消费系数实现免费患者治疗的科室成本核算程序。

Objective : To develop a program of the cost calculation in the section realization of the free of the charge with the single disease consumption coefficient .

本文归纳了高校教育成本核算的一般程序，确定了间接教育费用分配标准和方法。

This thesis generalizes the common process of the cost calculation of universities and advances the allocation standard and methods of indirect educational costs .

方法：根据总部单病种的诊断与消费系数，结合医院的工作实际，对各科室免费患者治疗的成本进行核算并程序化。

Method : According to the diagnosis of the single diseuse and the consumption coefficient , make the cost calculation and the programme of the free patients with the practice .

学校控烟活动能对学生家庭成员起到间接教育作用，这是对以学校为基础进行控烟活动的优势的肯定；本文归纳了高校教育成本核算的一般程序，确定了间接教育费用分配标准和方法。

School-based tobacco prevention and control projects could extended students ' family , which confirmed the strength of such program ; This thesis generalizes the common process of the cost calculation of universities and advances the allocation standard and methods of indirect educational costs .

接着依据作业成本法系统操作的一般程序设计原则，设计了卷烟厂设备维修实施作业成本核算的程序。

Then based costing system operation principle of the general programming designed cigarette factory equipment maintenance procedures for the implementation of operating cost accounting .

在分析了高校教育成本核算对象、成本核算范围及成本项目、成本核算方法等问题之后本文归纳了高校教育成本核算的一般程序。

After analysing the calculating object of university educational cost , the range of cost calculating and cost projects and other issues like methods for calculating , this article sums up the general procedure of educational cost calculation .

第二部分对作业成本法的相关理论作了具体介绍，包括作业成本法的基本概念、理论基础、计算原理、作业成本核算的操作程序。

The second part of the paper presents specially the related theory , including the basic concepts of operation-based costing , theoretical basis , the principles of calculation and the operation procedures .

文章分析了建立高校教育成本核算模式的必要性，并从二级管理教育成本内涵出发，构建了高校二级成本核算模式的初步设想，以及实施二级成本核算的程序和方法。

The paper analyzed the necessity of establishing patterns of cost accounting system in higher education institutions and proposed some preliminary ideas about the secondary cost accounting system . In the final analysis , the writer came up with effective procedures and methods to help implement the secondary cost accounting .