| 论高职院校的战略成本管理 |
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| 引用本文： | 张丽雅.论高职院校的战略成本管理[J].连云港职业技术学院学报,2007,20(3):48-49,59. |
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| 作者姓名： | 张丽雅 |
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| 作者单位： | 连云港财经高等职业技术学校,江苏,连云港,222003 |
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| 摘 要： | 高职校进行成本核算是高职校适应市场经济发展的必然要求，要想在激烈的市场竞争中获得发展壮大，高职院校就应从战略成本管理的角度来看待学校的发展，即办学要具备战略眼光和发展意识，要具备战略成本管理的前瞻理念，要充分运用战略成本管理的方法体系。
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| 关 键 词： | 高职院校 战略成本管理 价值链分析 战略定位分析 |
| 文章编号： | 1009-4318（2007）03-0048-02 |
| 修稿时间： | 2007-07-06 |
Discussion about the Strategic Cost Management for Higher Vocational Schools |
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| ZHANG Li-ya.Discussion about the Strategic Cost Management for Higher Vocational Schools[J].Journal of Lianyungang Technical College,2007,20(3):48-49,59. |
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| Authors: | ZHANG Li-ya |
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| Institution: | Lianyungang School of Finance and Economics, Lianyungang 222003, China |
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| Abstract: | Having the cost accounting is a necessary requirement for higher vocational schools to suit for the development of marketing economy.In order to become competitive in the market,they should treat the development from the cost management strategy.In another word,the higher vocational schools should have the strategic sight as well as the awareness of development.Furthermore,the concept of strategic cost management should be well noticed and the system of it should be made full use. |
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| Keywords: | higher vocational school strategic cost management the analysis of value chain analysis of strategic orientation |
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