| 高校饮食服务直接成本核算及管理研究 |
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| 引用本文： | 张国良,黄惠琴,陈灵枭. 高校饮食服务直接成本核算及管理研究[J]. 宁波大学学报(理工版), 2008, 21(1): 131-134 |
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| 作者姓名： | 张国良 黄惠琴 陈灵枭 |
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| 作者单位： | 宁波大学规划与建设处,浙江宁波,315211;宁波大学商学院,浙江宁波,315211;宁波大学信息科学与工程学院,浙江宁波,315211 |
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| 摘 要： | 在正确划分高校饮食服务成本中的直接成本和间接成本的基础上,构建高校饮食服务合理的直接成本的核算模式,实现高校饮食服务成本合理化、科学化、规范化的管理.
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| 关 键 词： | 高校饮食服务 直接成本核算 成本控制模式 |
Direct Cost Accounting and Management for University Catering Services |
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| ZHANG Guo-liang,HUANG Hui-qin,CHEN Ling-xiao. Direct Cost Accounting and Management for University Catering Services[J]. Journal of Ningbo University(Natural Science and Engineering Edition), 2008, 21(1): 131-134 |
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| Authors: | ZHANG Guo-liang HUANG Hui-qin CHEN Ling-xiao |
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| Affiliation: | ZHANG Guo-liang, HUANG Hui-qin, CHEN Ling-xiao ( 1 .Department of Design and Construct Management, Ningbo University, Ningbo 315211, China; 2.Faculty of Business, Ningbo University, Ningbo 315211, China; 3. Faculty of Information Science and Engineering, Ningbo University, Ningbo 315211, China ) |
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| Abstract: | Based on properly dividing the direct-and-indirect costs in the university catering services, this paper proposes the more appropriate accounting mode, which is expected to better rationalize the service cost and improve the service management. |
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| Keywords: | university catering services calculate the direct cost the model of cost control |
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