Research on Cost Control Measures for Experimental Materials in Universities
In the current economic situation and financial state,universities should actively carry out cost reduction and efficiency improvement work.In order to improve the efficiency of fund utilization,it is important to take cost control measures for high consumption resources such as experimental materials.Based on life-cycle cost control,this paper analyzes the cost control points of university experimental materials of the four stages,which are budgeting,procurement,inventory and disposal.Furthermore,the paper proposes to embed internal control into cost control and establish an effective supervisory system.The measures include improving management and organizational system,strengthening the construction of control mechanisms for material flow,capital flow and information flow in the circulation of experimental materials.
experimental materialscost controlcostinternal control
NETL
NSTL
万方数据
维普
