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高职院校教育成本核算与控制研究

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随着职业教育改革不断深入和一系列成本管理指导文件相继出台,高职院校实施成本核算与控制对缓解财政压力、优化资源配置、推进财务管理转型升级具有重要的理论和现实意义.基于此,文章明确了高职院校实施教育成本核算与控制的必要性,分析了目前高职院校在该方面存在的问题,并结合H高校成本核算案例,提出优化策略,以期为高职院校强化成本管控、提升管理水平提供参考.
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.

vocational collegecost of educationcost accountingcost control

秦小玄

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安徽职业技术学院 财务处,安徽 合肥 230011

高职院校 教育成本 成本核算 成本控制

2024

安徽职业技术学院学报
安徽职业技术学院

安徽职业技术学院学报

影响因子:0.225
ISSN:1672-9536
年,卷(期):2024.23(3)