关于高校践行成本核算难点的研究
Research on the Difficulties of Practicing Cost Accounting in Universities
谢天1
作者信息
- 1. 中南民族大学,湖北 武汉 430000
- 折叠
摘要
随着高校招生人数的增加与办学规模的扩大,如何提高学校财政资金的使用效率成为高校运营管理中面临的重要问题.成本核算作为了解学校资金使用情况的重要手段,有助于提升高校管理的科学性和有效性.基于此,文章从高校成本核算工作的基本情况出发,全面分析了当前高校成本核算过程中面临的多种现实困境,并以此为依据提出了优化高校成本核算流程、建立健全成本核算体系、提升人员成本核算意识和完善高校成本核算方法这四点策略,以期提升高校成本核算工作的成效.
Abstract
With the increase in the number of college admissions and the expansion of the scale of education,how to improve the efficiency of the use of school financial funds has become an important issue in the operation and management of universities.Cost accounting,as an important means of understanding the use of school funds,helps universities improve the scientific and effective management.Based on this,this article starts from the basic situation of cost accounting work in universities,comprehensively analyzes various practical difficulties faced in the current cost accounting process in universities,and proposes four strategies based on this:optimizing the cost accounting process in universities,establishing a sound cost accounting system,enhancing personnel's cost accounting awareness,and improving cost accounting methods in universities,in order to improve the effectiveness of cost accounting work in universities.
关键词
高等院校/成本核算/财务管理Key words
higher education institutions/cost accounting/financial management引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据