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随着高等学校新会计制度的实行,高职院校的财务管理工作取得进一步发展。重视会计核算、而轻视成本管理在高职院校的财务管理工作中十分常见,对高职院校的长远发展极为不利。本文旨在探讨高职院校在会计核算期间成本管理工作需要遵守的规范,并且分析在高职院校的会计核算工作中,应用成本管理的程序。
With the implementation of the new accounting system in colleges and universities, the financial management of higher vocational colleges has made further progress. Emphasis on accounting, and contempt for cost management in the financial management of higher vocational colleges is very common, the long-term development of vocational colleges is extremely unfavorable. The purpose of this paper is to discuss the rules that need to be followed in cost management during the accounting period of higher vocational colleges and to analyze the procedure of applying cost management in the accounting work in higher vocational colleges.