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高校伙食成本系统控制的实践探索
引用本文:赵永兵. 高校伙食成本系统控制的实践探索[J]. 北方工业大学学报, 2004, 16(4): 27-32
作者姓名:赵永兵
作者单位:北方工业大学后勤集团,100041,北京,石景山
摘    要:高校伙食成本的控制水平直接关系着广大师生的切身利益和学校的稳定.结合当前高校后勤社会化改革的指导思想,注重伙食管理工作实际,从十个方面论述了控制高校伙食成本的做法和措施,目的是进一步搞好高校伙食服务工作.

关 键 词:成本控制  成本核算  成本管理

Study on Practice of Board Cost System Control in Institutions of Higher Learning
Zhao Yongbing. Study on Practice of Board Cost System Control in Institutions of Higher Learning[J]. Journal of North China University of Technology, 2004, 16(4): 27-32
Authors:Zhao Yongbing
Abstract:Board cost control level in institutions of higher learning is directly related to all the teachers' and students' interests and the stability of the university. In accordance with the guideline in the present socialization reform of logistics of institutions of higher learning, the paper, emphasizing the actual board management work, discusses the practice and measures on board cost control in institutions of higher learning from ten aspects so as to further improve board service in institutions of higher learning.
Keywords:board cost control  cost accounting  cost management
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