| 高校成本管理研究综述 |
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| 引用本文： | 任婷,石芬芳.高校成本管理研究综述[J].武汉职业技术学院学报,2009,8(6):29-32. |
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| 作者姓名： | 任婷 石芬芳 |
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| 作者单位： | 武汉职业技术学院职教研究所,湖北,武汉,430074 |
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| 摘 要： | 通过对国内外高校成本管理研究相关文献的分析与整理，归纳了包括财务视角、管理视角、经济学视角的三种不同的高校成本管理理论，并结合当前高校教育改革与发展的需要，提出以高校战略成本研究为视角的新思路。
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| 关 键 词： | 高校 成本管理 战略成本管理 |
A Summary of Researches on Cost Management for Colleges |
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| REN Ting,SHI Fen-fang.A Summary of Researches on Cost Management for Colleges[J].Journal of Wuhan Institute of Technology,2009,8(6):29-32. |
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| Authors: | REN Ting SHI Fen-fang |
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| Institution: | (Social Vocation and Vocational Education Research Institute,Wuhan Polytechnic, Wuhan 430074, China) |
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| Abstract: | The researches on cost management for colleges home and abroad are reviewed and-summarized systematically, based on which the paper sorts out three different cost management theories from financial, managerial and economic perspectives. At last, to meet the current needs of reform and development of high college education, a new research approach based on college strategic cost is proposed. |
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| Keywords: | high college cost management strategic cost management |
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