摘要
经过几十年的会计理论和实务界的探索,目前高职院校的教育教学成本管理制度体系已基本形成,成本意识已逐步建立,但基于权责发生制的成本控制和管理方法仍需探索。其中,建立成本中心是高职院校提高资金使用效益、加强成本管理的重要途径之一。在此基础上,通过进一步研究高职院校的成本管理模式和方法,进一步推进绩效评价以加强高职院校的成本管理水平,满足高职院校科学管理需要。
After decades of exploration in accounting theory and practice,the system of educational cost management in higher vocational institutes has been basically formed and the cost consciousness has been gradually established. However,the cost control and management methods on accrual basis still need to be improved,among which the establishment of cost center is one of the important ways for higher vocational institutes to improve the efficient use of fund and to facilitate the cost control. On this basis,it is necessary to further promote performance evaluation to reinforce the cost management level of higher vocational institutes through further studies on the cost management mode and methods of higher vocational institutes so as to meet the needs of scientific management of higher vocational institutes.
作者
田平
朱晓丹
杨阳
杨鹏
TIAN Ping;ZHU Xiao-dan;YANG Yang;YANG Peng(Financial Department,Hubei Industrial Polytechnic,Shiyan,Hubei 442000,China)
出处
《湖北工业职业技术学院学报》
2018年第5期11-14,共4页
Journal of Hubei Industrial Polytechnic
基金
湖北省教育厅2016年度教育科学规划课题"基于企业视角的高职教育成本研究"(2016GB217)阶段性成果
关键词
高职教育
成本中心
责任成本
成本控制
绩效评价
Higher vocational education
cost center
responsibility cost
cost control
performance evaluation
