关于高校应用战略成本管理的思考

战略成本管理作为一种先进的成本管理方法,已普遍被企业界所接受.高校学生培养成本管理及核算的重要性也越来越受到社会各界的高度关注.高校为了科学确定成本分担机制,加强资源合理配置,提高办学效益和办学积极性,必然要寻求一种适合高校的成本管理方法.通过对战略成本管理内容的研究,结合高校目前成本核算和管理的现状,分析了高校进行成本管理的必要性和应用战略成本管理的可行性,并从高校内部价值链、高校战略定位和高校成本动因三方面对高校应用战略成本管理进行了分析,从而为高校提供了一种科学的成本管理方法.

Consideration on Strategic Cost Management Applied to Higher Education Institutions

As an advanced cost management, the strategic cost management has been widely accepted by enterprises. Nowadays more and more people have realized the importance of cost management/accounting in higher education institutions. In order to ensure the scientific cost sharing mechanism, strengthen reasonable resource allocation and maximize economic benefits, universities/colleges should pursue a right way in cost management. Studying the strategic cost management in combination with the current situation of cost management/accounting conventionally adopted, the necessity and feasibility of implementing strategic cost management are analyzed for higher education institutions. Such a strategic cost management is discussed further in view of the following three aspects, i.e., the built-in value chain, the strategic orientation of a university/college and cost driver. A scientific cost management is thus proposed for higher education institutions.