摘要
通过对国内外高校成本管理研究相关文献的分析与整理,归纳了包括财务视角、管理视角、经济学视角的三种不同的高校成本管理理论,并结合当前高校教育改革与发展的需要,提出以高校战略成本研究为视角的新思路。
The researches on cost management for colleges home and abroad are reviewed and-summarized systematically, based on which the paper sorts out three different cost management theories from financial, managerial and economic perspectives. At last, to meet the current needs of reform and development of high college education, a new research approach based on college strategic cost is proposed.
出处
《武汉职业技术学院学报》
2009年第6期29-32,共4页
Journal of Wuhan Polytechnic
关键词
高校
成本管理
战略成本管理
high college
cost management
strategic cost management
