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近些年来,高等职业学校发展十分迅速,规模也日益壮大,但相应而来的就是随着高职院校的发展的同时所带来的繁杂的日常管理工作,其中,学校财会方面的管理就有些应接不暇。随着新的高校会计制度的颁布,为解决高职院校的财会管理问题有了新的突破点。高职院校可以根据新的制度上的指示,对其会计核算进行有效的成本管理,提高高职院校的管理水平。本文从高职院校会计核算出发,对于将成本管理应用于其中进行了探究。
In recent years, the rapid development of higher vocational schools, the scale is also growing, but the corresponding is with the development of higher vocational colleges at the same time brought about by the complicated daily management, of which the school accounting management Some overwhelmed With the promulgation of a new accounting system in higher education institutions, new breakthroughs have been made in solving the problems concerning the management of accounting in higher vocational colleges. Higher vocational colleges can carry out effective cost management of their accounting according to new institutional instructions and improve the management level of higher vocational colleges. This article, starting from the accounting of higher vocational colleges, explores the application of cost management.