In order to reasonably and effectively allocate public housing resources in universities,to ensure the smooth progress of teaching and scientific research activities,this paper analyzes the current situation of paid use of public housing in domestic universities and the practical experience of public housing fee management in Beijing Institute of Technology,determines the key objects and parameters of public housing cost accounting,and constructs a set of public housing cost accounting indicator system.The results show that the use of this cost accounting system can significantly improve the utilization efficiency and management level of public housing resources in universities,effectively reduce idleness and waste,and bring about economic benefits.This study not only takes the discipline coefficient into consideration,but also fully considers the differences in resource demand and value contribution between disciplines,which provides a new perspective and tool for the scientific management and decision-making of public housing resources in universities,and has a certain reference value for promoting the sustainable development of universities.
关键词
高校公用房/成本核算/指标体系/资源优化
Key words
public housing in universities/cost accounting/indicator system/resource optimization
维普
万方数据