| 浅谈高校伙食工作的全成本核算管理 |
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| 引用本文： | 张淑亭.浅谈高校伙食工作的全成本核算管理[J].忻州师范学院学报,2002,18(6):68-69. |
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| 作者姓名： | 张淑亭 |
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| 作者单位： | 忻州师范学院,山西,忻州,034000 |
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| 摘 要： | 高校伙食实行全成本核算管理是伙食管理的主要内容和根本手段,是伙食管理的核心,是市场经济的必然要求,是完成改体转制、实现自主经营、自负盈亏、自我发展和自我约束的根本手段,是高校伙食改革的目标模式。
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| 关 键 词： | 伙食 全成本核算 科学管理 |
| 文章编号： | 1671-1491(2002)06-0068-02 |
On the Management of Overall Cost Accounting of University Board |
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| ZHANG Shu-ting.On the Management of Overall Cost Accounting of University Board[J].Journal of Xinzhou Teachers University,2002,18(6):68-69. |
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| Authors: | ZHANG Shu-ting |
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| Abstract: | It is the main content and basic approach to carry out overall cost accounting in university board manage-ment .It is the inevitable requirement of market economy.It is the essential means to perform reform,realize self -management ,self-development and self-discipline.It is also the purpose model for the reform of university board. |
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| Keywords: | board overall cost accounting scientific management |
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