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高职院校教育成本核算中的问题及对策
作者单位:湖南工业职业技术学院经管系,湖南商学院
摘    要:本文根据高校教育成本核算理论,结合高职院校经费生均成本变化的实际情况,分析了高职院校进行教育成本核算存在的问题及其原因,提出了高职院校加强教育成本核算与管理的新机制。

关 键 词:高职院校  教育成本  成本核算

The Problems and Countermeasures of Education Cost Accounting in Higher Vocational School
CHEN Hua,XIE Bin. The Problems and Countermeasures of Education Cost Accounting in Higher Vocational School[J]. , 2008, 0(4)
Authors:CHEN Hua  XIE Bin
Abstract:Based on the theory of education cost accounting, combines the change of students average cost of the fund in higher vocational school, the paper analyses the existing prolbems and their causes in higher vocational school. And it puts forward some new mechanism to strengthen the educational cost accounting and management.
Keywords:higher vocational school  educational cost  cost accounting
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