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学校的财务管理涉及了学校办学过程中的学习设施、资源的配置、教学设施的建设等所使用的资金,对整个学校的发展有着密切的联系。管理会计中的成本管理方法对民办高校的财务管理有着重要的指导作用,因此一直以来都为众多民办高校管理者所重视。20世纪在国际上被广泛认可的成本管理方法主要是作业成本管理方法,但由于后期出现了一些重要变革,导致该方法陷入困境。资源消耗会计管理法是成本管理方法的一种创新和补充。本文从管理会计的原理及其自身特点对民办高校财务管理的作用进行介绍,并对其具体应用进行探讨。
The financial management of the school involves the funds used in the school running process of learning facilities, the allocation of resources, the construction of teaching facilities, etc., and is closely linked to the development of the entire school. The management of cost in management accounting plays an important guiding role in the financial management of private colleges and universities. Therefore, it has been paid great attention to by many managers of private colleges and universities. The internationally accepted method of cost management in the 20th century was mainly the method of ABC. However, due to some important changes in the later period, the method was in a dilemma. Resource consumption accounting management is an innovative and complementary method of cost management. This paper introduces the function of management accounting and its own characteristics to the financial management of private colleges and universities, and discusses its specific application.