构建高校后勤成本管理模型的思考

Cost Management Model for the Logistics of Colleges and Universities

高校后勤除了为学校的教学和科研提供服务保障外,还需要把节约经费、降低成本、提高管理效益作为一项重要的指标进行考核。这就有必要对高校后勤的管理成本进行再认识,把成本管理引入高校后勤财务管理之中,从成本习性分析的角度,对高校后勤的各项成本进行分类,并通过建立模型及分类指标对高校后勤成本费用进行分析和评价。

University Logistics in addition to providing service guarantee for teaching and scientific research, needs to save money, reduces costs and improves management efficiency, which are important assessment indicators. It is necessary to understand the university logistics management cost. The cost management should be introduced into logistics and financial management, from the analysis of cost behavior perspective, classification of costs of college logistics must be conducted, and through the establishment of model and the classification index ,college logistics cost can be analyzed and evaluated.