Cost Management Accounting at Universities Under the Ministry of Labor, Invalids and Social Affairs
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 10
Abstract
University autonomy is an inevitable trend and an important condition to promote the development of the education system in general and higher education in particular today. Operating in this new environment, financially autonomous public universities have many opportunities to assert themselves but also face a lot of competitive pressure. This forces universities to strengthen management and control of all activities, especially finances. The article presents the current status of cost management accounting at universities under the Ministry of Labor, Invalids, and Social Affairs, including 4 universities: the University of Labor and Social Affairs, Nam Dinh University of Technical Education, Vinh University of Technical Education, and Vinh Long University of Technical Education. Research using interview, survey, and comparative analysis methods From there, it points out the limitations in implementing cost management accounting work at universities under the Ministry of Labor, Invalids, and Social Affairs. At the same time, provide solutions to overcome those limitations.
Authors and Affiliations
Doan Thi Quynh Anh, Hoang Khanh Van
Keywords
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- EP ID EP727669
- DOI 10.47191/jefms/v6-i10-50
- Views 34
- Downloads 0
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