ֻ21ज ֻ1௹ ୡѯն࿐࿐Бč۽ϱĎ 2008୍3ᄅ JOURNAL OF NINGBO UNIVERSITY ( NSEE ) Mar. 2008 ໓ᅣщݼ:1001-5132č2008Ď01-0131-04 ۚႂൊڛༀᆰࢤӮЧނෘ࣮ࠣܵ 123ᅦݓਅđߛౖ߲đӧਲᡟč1.ୡѯն࿐ ܿ߃აࡹഡԩđᆄࡾ ୡѯ 315211Ġ2.ୡѯն࿐ അ࿐ჽđᆄࡾ ୡѯ 315211Ġ 3. ୡѯն࿐ ྐ༏॓࿐ა۽ӱ࿐ჽđᆄࡾ ୡѯ 315211Ď ᅋေğᄝᆞಒ߃ٳۚႂൊڛༀӮЧᇏ֥ᆰࢤӮЧބࡗࢤӮЧ֥ࠎԤഈđܒࡹۚႂൊڛༀކ֥ᆰࢤӮЧ֥ނෘଆൔđൌགྷۚႂൊڛༀӮЧކ߄a॓࿐߄aܿٓ߄֥ܵ. ܱՍğۚႂൊڛༀĠᆰࢤӮЧނෘĠӮЧ॥ᇅଆൔ ᇏٳোݼğF221 ໓ངѓ്ğA ۚႂൊڛༀൌྛಆӮЧނෘܵ൞ႂൊڛ۳সБԏ. ࣼނෘקၬطđఃᇏᇶေЇও2նༀ֥ܵᇶေଽಸބ۴Ч൭؍đ൞ႂൊڛༀ֥ܵ҆ٳđ၂൞ᆰࢤӮЧđᄝ߶࠹ᇏࡼᆰࢤӮЧקၬູނྏđ൞ۚႂൊڛༀڿ۪֥ଢѓଆൔ. ႮႿݓაଖ၂หקؓའ(Ӂaসༀaࡆ۽҄ᇧࠇ҆)ᆭۚൊถӉ௹൞oڞ০pൊถđࣼҔഽളჴ۽ᆺࡗऎႵᆰࢤ৳༢đॖοหקѓሙࡼఃᆰࢤ݂උھؓ[1]ᆦڱႂൊᇅӮЧᇏ֥ᆰࢤӮЧ҆ٳđࡗࢤӮЧ҆འ֥ӮЧ. ࡼקၬႄണ֞ႂൊڛༀ֥ӮЧނෘٳႮ࿐ѭॻটҀӊ. ෛሢۚުഠ߶߄ڿ۪ᇏđᇶေ൞ᆷӮЧ֥ؿള၂קᇕোބඔਈ֥ႂൊ֥ധೆđࡗࢤӮЧ҆ٳ္ᇯࡶሇႮഽളჴ۽টӵڛༀᇅളӁႵᆰࢤܱ༢đѩିᆰࢤ࠹ೆ֥ӮЧđքđࡗࢤӮЧࡆ൬ح؇֥֮ۚđіૼਔۚൊถഠऎุط൞ႂൊڛༀᇅࡆ۽ݖӱᇏؿള֥۲ᇕ߶߄֥ӱ؇. ೂޅᄝಒЌۚൊถᄝൌྛoਬ০ᆰࢤҋਘٮđೂჰҋਘٮaඣٮaҐܓٮ֩֩. ਸ਼p֥భิ༯đቋնཋ؇ֹЌᆣۚഽള్֥ദ০၂҆ٳᄵ൞ࡗࢤӮЧđࡗࢤӮЧ൞ᆷӮЧ֥ؿളၭ൞ۚൌྛႂൊڛༀಆӮЧނෘ֥ނྏଽಸ. ၂קᇕো֥ඔਈ֥ႂൊڛༀᇅളӁીႵᆰࢤܱ༢֥۲ཛӮЧđᇶေЇও۲োႏြٮႨaܵٮႨa1 ۚႂൊڛༀᆰࢤӮЧ֥ނෘ ҍༀٮႨaܥקሧӁ֥ᅼࣸ֩. ൊถൌྛಆӮЧނෘ֥ᇏྏߌࢫ൞ᄝൊถ֥ۚႂൊڛༀಆӮЧđ൞ᆷႂൊڛༀՖሧࣁԔႏြحᇏิ౼ൡ֥֒б২ቔູࡗࢤӮЧđ֤ളӁСaҐܓaԥթaളӁaཧ൲ಆݖӱᇏđ҂ࣇჰҋݖӱᇏ֥ೆބӁԛࢤ࣍ޙđܱ҄ᇧ൞ؓۚਘaಗਘ֩ᆰࢤٮႨေࣉೆӮЧđطః෮ཨݻ֥ൊถ֥ᆰࢤӮЧಒקކ֥॥ᇅбੱ. ߄সބࠃসಆ҆ٮႨေࣉೆӮЧނෘđ๙ᄝݓ࢝ტ൙ြؿᅚ֥หקߌބ่ࡱ༯đथݖཧ൲൬߭ಆ҆ٮႨ. Ӂࡎᆴ֥၂҆ٳࠊліקਔۚႂൊڛༀӮЧ֥หקଽݤđ֥ۚႂൊڛགྷЇওളӁݖӱᇏ෮ཨݻ֥ളӁሧਘ֥ࡎᆴބڱༀӮЧॖၛࡥ߄ູğႏြӮЧ=ᆰࢤӮЧ+ࡗࢤӮ ൬۠ರ௹ğ2007-08-20. ୡѯն࿐࿐Бč۽ϱĎຩᆶğ ֻ၂ቔᆀğᅦݓਅč1970ĒĎđଳđᆄࡾ௵ࡾದđᇹ࣮ჴđᇶေ࣮ٚཟğ࢝ტܵࠣࠎࡹުܵ. E-mail: zhangguoliang@
132 ୡѯն࿐࿐Бč۽ϱĎ 2008 Ч. ᆃᇕӮЧ࠹ෘđ҂ࣇژކࡎᆴܿੰđطაӻᄝ၂۱໗֥б২ඣ. ൧ӆࣜ࠶ࢤ֥݅ۚࠇ൞ཟഠ߶߄ٚཟؿᅚ֥ଢ ӮЧིၭٳ༅ ѓ၂ᇁđၹط॓࿐ሙಒ. ႮႿۚႂൊڛༀ҂֤႔ေᆞಒaކֹಒקҔႂڛༀൌ࠽ᆇᆞ෮ԩ֥০đطᄝఃႏြ൬ೆᇏбఏ၂Ϯఒြഒਔo০p႔ሑঃđᄎႨӮЧྟٳ༅ٚمđࡼҔ๏෮ؿളބoඥٮpđ෮ၛᄝൌྛປಆӮЧނෘ֥౦ঃ༯đ֥۲ཛӮЧٮႨ߃ٳູэӮЧބܥקӮЧ2҆ൊถ֥࠹ෘ܄ൔႋھູğႏြ൬ೆ−ႏြӮЧ=0đٳđѩࡹ৫ཌྷႋ֥ӮЧĒြༀਈݦඔٚӱđቓ[2]ࠧႏြ൬ೆ−ᆰࢤӮЧ−ࡗࢤӮЧ=0. CVPٳ༅(ЧĒਈĒ০ٳ༅). ۚൊถᇏ֥ᆰࢤӮЧູэӮЧđࡗࢤӮЧູܥקӮЧ. ۴ऌᆃဢ2 ۚႂൊڛༀᆰࢤӮЧ൬ೆི֥ࠣٳোჰᄵđࡹ৫ཌྷႋ֥CVPٳ༅ଆđࣉྛӮЧၭൌ২ٳ༅ ٳ༅đଢ֥൞ູਔಒקൊถࣜႏ֥႔ਢࢸׄ(ЌЧׄ)đᅳ֞ൊถေൌགྷoਬ০paമᇀ൞ղo֞Ќ ӮЧ൬ೆٳ༅ Чັ০p֥ᆰࢤӮЧቋࡄ॥ᇅׄ. ၛୡѯն࿐Чֻ҆ؽҔ๏ቔູൊჰਘӮЧш࠽ӮЧ๙ӈ൞ᆷӁളӁݖӱᇏ֥ᆰࢤӮ॥ᇅ֥൫ׄđᄎႨՖھҔ๏ࠆ֤֥2006୍6ᇀ2007Чđࠇ൞ࣜႏӮЧ(ٮႨ)ᇏ֥эӮЧ(ٮႨ). ၹՎ୍1ᄅ֥۲ཛඔऌđབྷ༥ٳ༅ၛ༯ᆰࢤӮЧ֥॓ଢ. ш࠽ӮЧ=ᆰࢤӮЧࠧэӮЧ. ш࠽০đ္ӫ(1) ᇶൊӮЧ. Ֆі1ॖၛुԛđݖಀ6۱ᄅш࠽܊ངđ൞ᆷఒြ֥ႏြ൬ೆ२Ԣඥࣁބш࠽Ӯ෮ؿള֥۲ᄅ֥ᇶൊӮЧᄝႏြ൬ೆᇏ෮ᅝ֥бЧၛު֥Ⴥح. ᄎႨ֞ൊถ֥߶࠹ނෘ۽ቔᇏđੱࠎЧົӻᄝ9Ċj15Ċđطݖಀ֥ᆃ6۱ᄅđࠧğш࠽০=ႏြ൬ೆ−ш࠽ӮЧ. ႮՎॖᆩđݓ֥ਁႲࡎ۬֩ࡎഈᅨࢠնđֻؽҔ๏֥ᇶൊӮш࠽܊ང֥նཬࡼᆰࢤ႕ཙ֞ൊถཧ൲႔ඣЧ֥бੱ॥ᇅ൞бࢠ໗ק֥. ֥֮ۚđӁཧ൲ିڎЌЧၛࠣӁཧ൲০֥ۚ(2) ڬൊӮЧ. ڬൊ൞ᆷԢնa૫ٸaਁႲ֮ࡼ౼थႿш࠽܊ངିڎo་൬p(ַࡨ)ಆ҆ܥק[3]ᆃ3ཛଽಸຓ֥൶Ғaಽোaౚোaݚ༷ো֩ൊ. ӮЧđѩႵഺჅحၛࠣഺჅح֥նཬ. Ֆі2ॖڬൊӮЧᅝਔႏြ൬ೆ֥41Ċj51ĊđၹՎೂޅၛुԛđֻؽҔ๏֥ш࠽০ੱᄝ25Ċj35ĊٓႵིࢆ֮ڬൊӮЧӮູࡨഒᆰࢤӮЧ֥۴Чࣥ. ຶଽڜđሹุѯ൝ߏđνಆш࠽ੱᄵఏ(3) ಗਘaᆕచaඣӮЧ. ႮႿ൳֞൧ӆಗڙޓն. ᄝఒြࣜႏݖӱᇏđνಆш࠽აνಆш࠽ਘࡎ۬႕ཙđൊถಗਘӮЧෛᆭᇯࡶᄹࡆ. ੱ൞ޙਈࣜႏνಆӱ؇֥ࡎᆞᆷѓđࠧᆷѓඔ[4]Ֆሹุ౦ঃुđֻؽҔ๏֥ಗਘӮЧaᆕచӮЧބᆴᄀնđඪૼఒြࣜႏᄀνಆ. ሹุطđֻؽඣӮЧᄝ2006୍6ᄅᇀ2007୍1ᄅ௹ࡗࠎЧЌҔ๏֥ࣜႏ൞бࢠνಆ֥. і1 ֻؽҔ๏2006୍6ᄅj2007୍1ᄅӮЧބ൬ೆб ᇶൊӮЧᅝ ڬൊӮЧᅝ (ᇶൊ+ڬൊ)ӮЧᅝ (ಗਘ+ඣ+ᆕచ)ӮЧൈࡗ ႏြ൬ೆ/Ċ ႏြ൬ೆ/Ċ ႏြ൬ೆ/Ċ ᅝႏြ൬ೆ/Ċ 2006୍6ᄅ 2006୍9ᄅ 2006୍10ᄅ 2006୍11ᄅ 2006୍12ᄅ 2007୍1ᄅ
ֻ1௹ ᅦݓਅđ֩ğۚႂൊڛༀᆰࢤӮЧނෘ࣮ࠣܵ 133 і2 ֻؽҔ๏2006୍6ᄅj2007୍1ᄅӮЧིၭٳ༅ ᄅٺ эӮЧ/ჭ ܥקӮЧ/ჭ ш࠽০ੱ/ĊЌЧႏြح/ჭνಆш࠽ح/ჭ νಆш࠽ੱ/Ċ2006୍6ᄅ 273 107 417 Ē49 Ē 2006୍9ᄅ 313 86 303 134 2006୍10ᄅ 288 101 375 19 2006୍11ᄅ 291 99 357 47 2006୍12ᄅ 287 132 494 Ē10 Ē 2007୍1ᄅ 306 118 343 12 ۚൊถေൌྛಆӮЧނෘđᇏྏߌࢫ൞ᄝൊಖഈᅨĊđᄯӮ֒ᄅCPIࢠഈᄅᄹ۱ׄđถ֥ളӁݖӱᇏđؓᆰࢤӮЧิԛކ֥॥ᇅбԷ༯ሱ2005୍3ᄅၛট֥ྍۚ. ఃᇏđਁൊࡎ۬ੱđՖط۬॥ᇅᆰࢤӮЧ֥ࣁحđቋᇔղ֞ࢆ֮ഈᅨĊđႲᆫࡎ۬ഈᅨĊđಽౚࠣఃᇅࡎӮЧaิۚളӁིੱđ֤ളӁݖӱᇏ֥ೆބӁ۬ഈᅨĊđ൞10례ږᆭඔП. ᅨ൝၂ᆰԛࢤ࣍ޙ. ֒oш࠽০ܥקӮЧpൈđൊถ࿃֞2007୍3ᄅָ. ᇏݓದၿྛ࣮अ֥БۡॖၛൌགྷoЌЧpമᇀ൞oັ০p. ൈ္߶Ⴕཁൕđ1_2ᄅٺਁൊࡎ۬ഈᅨaಽౚࠣᇅބ֑োྍ֥໙ีӁളđൊถ֥ᆰࢤӮЧ॥ᇅੱݖ֮đ߶֝ࡎ֥۬߭ശؓCPIഈᅨ֥܊ངੱղ75Ċ. აಀ୍ᇁൊถ֥ٖҒࡎ۬ഈᅨđ҂০Ⴟ֥ۚ໗קđш௹ཌྷбđቋᆴ֤ႄఏۚ؇ܱᇿ֥൞ൊࡎ۬đб[5]࠽০<ܥקӮЧđۚൊถԩႿڵ০ሑđؓഈᅨĊ. ᄝࡎഈᅨᆃ؍ൈࡗଽđ۴ऌі2đЧദ֥Ӊ௹ؿᅚᄯӮ҂০႕ཙ. ၹՎೂޅۚࡌഡܥקӮЧ҆ٳಯົӻჰႵඣđ০Ⴈш࠽০ൊถ֥ࣜႏ൞ၛoਬ০pູଢѓđႵ၂۱ൡ֒ੱ܄ൔ࠹ෘֻ֤֞ؽҔ๏ᆰࢤӮЧ॥ᇅੱູ֥ᆰࢤӮЧ॥ᇅੱđؓۚൊถ֥ളӁࣜႏࠃᇀĊđՎൈൊถఞݺൌགྷЌЧཧ൲. ھбੱࢠᆭభ૫ܱᇗေ. oਬ০pࣼၩሢνಆш࠽ੱ=0. Ֆі࠹ෘ֥ࡎ٤эሑ༯֥མᆰࢤӮЧ॥ᇅੱ2ॖၛؿགྷֻؽҔ๏֥ܥקӮЧэ߄ཌྷؓႿఃӮĊđഈശਔ۱Ϥٳׄ. ႮՎඪૼđֻؽЧэ߄ေૼཁߏđၹՎॖၛϜܥקӮЧ൪ቔູ၂Ҕ๏ᄝࡎഈᅨ௹ࡗؓᆰࢤӮЧ֥॥ᇅ൞٤ӈႵ۱ܥק֥ᆴ. ֻ֒ؽҔ๏֥ܥקӮЧࠎЧົӻ҂ི֥. эđၛࠣ႕ཙэӮЧᄝކٓຶଽЌӻ҂э֥౦ঃ༯đࠧ҂ॉ੮ࡎഈᅨࠇ༯יؓҒࡎ֥႕ཙ֩ၹ3 ࡆ఼ۚႂൊڛༀᆰࢤӮЧނෘđॖၛ࠹ෘֻؽҔ๏ቋࡄ֥ᆰࢤӮЧ॥ᇅੱ. ۴֥ࠣܵծീ ऌі2đࡌקቋࡄш࠽০ੱູXđପહνಆш࠽ੱູ0đ০ႨҬೆمđၛ2006୍6ᄅa10ᄅ֥ш ކ֥Ґܓߌࢫ ࠽০ੱބνಆш࠽ੱູ၇ऌॖਙԛ༯ൔğ ࡼҐܓཟ൧ӆđҕა൧ӆࣩᆚაഠ߶൧ӆն࿖ߌđࡹ৫၂ཌ൧ӆҐܓؿ܂ႋᅟ. ၂൞๙ݖ൧Ċ−Ċ−Ċ=đ ()ӆభ၍đࡼҐܓ҆ჰটֆՂ֥Ґܓᆯିሇ߄ູഅસࢳ֤X=. طᆰࢤӮЧ॥ᇅੱ=1−ቋࡄшᆯି. ᆰࢤҕაഠ߶൧ӆն࿖ߌ. ࡨഒჰਘҐܓݖ࠽০ੱđࠧ1−Ċ=ĊđՖط֤ԛֻؽӱᇏ֥ᇏࡗߌࢫđࢆ֮Ґܓࡎ۬đิۚҐܓᇉਈ. Ҕ๏֥ቋࡄᆰࢤӮЧ॥ᇅੱູĊ. ؽ൞๙ݖᆰࢤҕა൧ӆࢌၞđپڶਔ൧ӆࣜႏࣜ۴ऌݓࡅ࠹अ࠹đ2006୍11ᄅൊࡎ۬ဒđᄹ఼ਔַპ൧ӆڄག֥ି৯. ෛሢഅસۿି֥
134 ୡѯն࿐࿐Бč۽ϱĎ 2008 ҂؎ࡆ఼đҐܓ൧ӆ֥҂؎ຉᅚđᇯ҄ࡼ۽ሧaӚൊถ֥ᄎቔЧሢoಆӮЧނෘđਬ০ᄎྛp֥ჰaಗਘٮ֩࠹ೆຓ൧ӆࣜႏӮЧđൌགྷଽ҆ႂᄵđၹՎđᄝቋࡄሑ༯đ֥νಆш࠽ੱ=0đ္ൊڛༀჰਘҐܓߌࢫ֥ਬ০ᄎྛ. ࠧνಆш࠽ح=ЌЧႏြح. ۴ऌਘѓሙđಒקҐܓඔਈđႵིࢆ֮Ґܓᄝࡎഈᅨ֥ሑঃ༯đ֥ۚэӮЧᄹࡆđӮЧaթԥӮЧ. ॖၛ۴ऌն࿐ളႂൊ༝ܸބཨٮՎൈൊถ֥ᆰࢤӮЧ॥ᇅੱႋ֮Ⴟᆞӈ༯֥ᆰඣᇅקབྷ༥֥ჰਘ్ѓሙބҒቆѓሙđಒࢤӮЧ॥ᇅੱĠّᆭđᄝࡎ༯יൈđᆰࢤӮЧ॥קҒਘѓሙ. ࡼ్۽ቔࠏྀ߄aܿଆ߄aѓᇅੱႋສ༯טᆜ. ሙ߄đձࡹਔႂൊڛༀࡎࠎԤĠࢆ֮ਔളӁሹᆭđۚ֩ჽႂൊڛༀ֥ᄎቔaܵaࣜႏđӮЧބჰਘӮЧđՖ۴Чഈࢳथၛສପᇕཬٓຶള࠻ေ࿖൧ӆܿੰđ۷ေ৫ቀႿູഽളڛༀđЌᅰӁ෮ᄯӮ֥ٳ۽҂ૼಒaᄳ҂໊֥֞р؊. ࡹ৫܂ႋđົ࿐֥໗קĠ࠻ေॉ੮ࣜႏᆀ֥০ၭđᇅקབྷ༥֥ჰਘ్ѓሙބҒቆѓሙđႵᇹႿ۷ေ࡙ܤܼնഽള֥০ၭ. ၹՎđႂൊڛༀܵ҆ܿٓࡆ۽ӱđᄹࡆჰਘ֥০ႨੱđູҒࡎ໗ఏေ҂؎ิۚࣜႏܵඣބڛༀᇉਈđᄹ఼Ќᅰݺਔ௫ׇ. ି৯đቋᇔղ֞ഠ߶߄ڿ۪֥ଢ֥. ࡔӻൌ൙൞֥ނෘჰᄵ ҕॉ໓ངğ ᄝ૫ؓ൧ӆഈ֥۲োᇶൊaڬൊaಗਘ֩࠹ೆ[1] ুဇٯ. ӮЧ߶࠹[M]. ഈݚ: ഈݚҍࣜն࿐ԛϱഠ, ᆰࢤӮЧ֥Ӂࡎ۬ഈᅨࠇ൞༯יൈđൊถ֥ܵ2002. ᆀႋࠣൈטᆜఃᆰࢤӮЧ॥ᇅੱ. ၹՎđᄝ൧ӆ[2] ೋ. ੪Ⴓႂൊڛༀఒြ߶࠹ြༀ၂Ч๙[M]. Кࣘ: ࡎඣэൈđေࠣൈטᆜఃᆰࢤӮЧ॥ᇅੱ. ऎఒြܵԛϱഠ, 2004. [3] ੧ࡹᇏ. གྷս੪Ⴓٖܵ[M]. Кࣘ: ᇏݓ੪Ⴓԛϱุטᆜݖӱೂ༯ğࡼۚႂൊڛༀᇏࡗࢤӮЧಒ৫ഠ, 2004. ᄝ၂۱ކඣđѩࡼᆃ۱ቔູᆜ۱ޙਈҩෘݖӱ[4] ң߲. ܵ߶࠹[M]. ഈݚ: ৫ྐ߶࠹ԛϱഠ, 1999. ֥၇ऌ. ၇ऌCVPٳ༅م(ЧĒਈĒ০ٳ༅م)đࡹ[5] ᆄࡾസࠄൊܵህြჴ߶. സࠄህ߶ܱႿ࣍௹ࡎ৫ᆰࢤӮЧނෘଆൔđᆰࢤӮЧ॥ᇅੱ=1−ൊถഈᅨ֥๙ᆩ[EB/OL]. [2007-5-28]. . ࣜႏ֥ર০ੱ=1−ܥקӮЧ/ႏြӮЧđၹູۚDirect Cost Accounting and Management for University Catering Services 123ZHANG Guo-liang, HUANG Hui-qin, CHEN Ling-xiao( of Design and Construct Management, Ningbo University, Ningbo 315211, China; of Business, Ningbo University, Ningbo 315211, China; 3. Faculty of Information Science and Engineering, Ningbo University, Ningbo 315211, China ) Abstract: Based on properly dividing the direct-and-indirect costs in the university catering services, this paper proposes the more appropriate accounting mode, which is expected to better rationalize the service cost and improve the service management. Key words: university catering services; calculate the direct cost; the model of cost control CLC number: F221 Document code: A čᄳщࠠ ൎཬৡĎ
