基于目标成本管理的高校后勤经费管理研究

Research on Logistics Fund Management in Universities Based on Target Cost Management

强化后勤经费管理、建设节约型校园,对于提高办学效益、实现高校可持续发展具有重大现实意义。就目前高校后勤经费管理中存在的问题,运用目标管理原理,从目标成本管理角度出发,通过目标成本制订、分解、控制、分析与考核四个环节来分析如何做好高校后勤经费管理。

There is important practical significance in improving teaching efficiency to realize the sustainable development of universities by strengthening logistics department fund manage- ment and building conservation oriented campus. This paper uses the principle of target management from four aspects to analyze how to improve university logistics department fund management, target cost formulation, cost decomposition, cost control, cost analysis and cost assessment.