高职院校实行二级学院成本核算管理的思考

Thoughts on Cost Accounting Administration in Secondary Faculty of Higher Vocational Colleges

高职院校推行二级学院成本核算管理,有利于提高学校内部管理水平,降低办学成本,充分调动二级学院面向市场自主办学的积极性。文章从推行二级学院成本核算管理的意义入手,针对目前高职院校实行二级学院成本核算的难点问题进行了分析研究,提出了相应对策。

Carrying out cost accounting administration in secondary faculty of higher vocational colleges is beneficial to improve the internal management level of the school,decrease the running cost,arouse the enthusiasm of running school independently of the secondary faculty in terms of the market.Based on the significance of carrying out cost accounting administration in secondary faculty of higher vocational colleges,this paper analyzes and studies the difficulties of carrying out cost accounting administration in secondary faculty of higher vocational colleges currently,then proposes the corresponding countermeasures.