目标成本管理视角下高等学校的后勤经费管理探析

An Analysis of Logistics Fund Management in Colleges and Universities from the Perspective of Target Cost Management

在目标成本管理视角下,高等学校加强后勤经费管理,能促进节约型校园的良好建设,并能有效增强办学效益,对于促进自身实现良好的可持续发展具有至关重要的意义。从目标成本管理的角度出发,通过对高等学校后勤经费管理现状的分析,对目标成本管理具体原理进行充分运用,明确后勤经费管理各项问题,探究目标成本管理视角下高等学校后勤经费管理策略,以期为高等学校后勤管理提供借鉴。

From the perspective of target cost management, strengthening the management of logistics funds in colleges and universities can promote a good construction of conservation-oriented campuses, and can effectively enhance the efficiency of running schools, which are of vital significance for promoting their own good sustainable development. From the perspective of target cost management, this paper analyses the current situation of logistics funds management in colleges and universities, makes full use of the specific principles of target cost management, clarifies the problems of logistics funds management, and explores the strategies of logistics funds management in colleges and universities from the perspective of target cost management to provide reference for logistics management in colleges and universities.