独立学院维修采购的目标成本管理与审计

The Target Cost Management in Maintaining Procurement and Its Auditing for Independent College

应立足独立学院维修采购这一新事物,分析其采购的特点,提出把目标成本管理的原理用于维修采购的思路,从人员、机构、管理协调、程序流程等方面说明了目标成本管理法在学校维修采购中的实施策略,并通过采购过程的审计监督使独立学院的维修采购提高一个新台阶。

Procurement for the maintaining in the Independent college is a new kind of item. Based on it, this paper analyzes its features in procurement and puts forward an idea to apply the target cost management to the Maintaining Procurement. In those the solution to the maintaining procurement in independent college by target cost management in the aspects of staff, organization, management cooperation, and process, etc., then the paper gives a suggestion for the audit in the procurement process in order to improve and ensure the procurement quality.