基于目标成本管理的高校后勤经费管理研究

摘要

There is important practical significance in improving teaching efficiency to realize the sustainable development of universities by strengthening logistics department fund manage-ment and building conservation oriented campus.This paper uses the principle of target man-agement from four aspects to analyze how to improve university logistics department fund man-agement:target cost formulation,cost decomposition,cost control,cost analysis and cost as-sessment.%强化后勤经费管理、建设节约型校园，对于提高办学效益、实现高校可持续发展具有重大现实意义。就目前高校后勤经费管理中存在的问题，运用目标管理原理，从目标成本管理角度出发，通过目标成本制订、分解、控制、分析与考核四个环节来分析如何做好高校后勤经费管理。