从成本角度看高校发展战略  

The Development Strategy of University from the Perspective of Cost

作　　者：王勇[1] 

机构地区：[1]天津大学管理经济学部,天津300072

出　　处：《临沂师范学院学报》2011年第1期59-62,共4页Journal of Linyi Teachers' College

摘　　要：大众化时期的高校竞争中,人们越来越关注办学成本问题。其实,高校在其发展的战略决策阶段就已基本决定了其成本的结构。因此,高校的战略决策要注重从成本角度去把握,高校的成本管理要围绕学校的发展与经营决策而展开。当前,在高等教育大众化时期,就要从成本的角度把握好高校的差异化发展问题、立足优势发展问题、抢抓机遇发展问题。In the university competition of mass education,more and more attention is paid to the cost school-running.Actually,the strategic plan has determined the structure of the cost.Therefore,the strategic plan of a university has to grasp the cost and the cost management of a university has to be around the development and decision-making of the university.Nowadays,China is in the process of mass education,which asks us from the angle of cost,to guide differentiate development,to develop based on the advantage and to develop by grasping the opportunity.

关 键 词：成本 发展 差异化 优势 机遇 

分 类 号：G649.21[文化科学—高等教育学]