With the continuous deepening of vocational education reform and the successive issurance of a series of cost management guidance documents,the implementation of cost accounting and control of higher vocational colleges has important theoretical and practical significance for alleviating financial pressure,optimizing resource allocation,and promoting financial management transformation and upgrading.Based on this,the paper clarifies the necessity of implementing educational cost accounting and control in higher vocational colleges,analyzes the problems existing in this aspect in higher vocational colleges,and combined with H university cost accounting cases to propose optimization strategies.It is expected to provide a reference for strengthening cost control and improving management level of higher vocational colleges.
关键词
高职院校/教育成本/成本核算/成本控制
Key words
vocational college/cost of education/cost accounting/cost control
维普
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