绩效管理目标下高校成本核算体系建设研究

Research on the Construction of Cost Accounting System in Colleges and Universities under the Goal of Performance Management

成本核算是高校财务管理工作中的重要组成部分,是高校应对内外部环境变化的重要手段。基于此,阐述了绩效管理目标和高校成本核算的价值,分析了绩效管理目标下高校成本核算体系存在的问题,提出了针对性的解决措施。

Cost accounting is an important part of the financial management in colleges and universities and serves as a crucial means for universities to respond to changes in internal and external environments.Based on this,this paper elucidates the value of the goal of performance management and the value of cost accounting in colleges and universities,analyzes the problems existing in the cost accounting system of colleges and universities under the goal of performance management objectives,and proposes targeted solutions.