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学校对小专业进行关停,虽然可以整合资源,节约成本,但同时也对学校的发展带来一些负面影响。学校要正确对待小专业的停留问题:运用管理会计中的成本管理思想对小专业的成本进行分析,结合贡献毛益对小专业的停留进行决策;运用管理会计中的责任会计思想,分解小专业的发展目标,充分调动各责任中心的积极性,促进小专业发展。同时要采取积极措施,转变观念,大胆创新,加强小专业建设。
The school shutting down small-scale professionals can integrate resources and save costs, but it also has some negative impacts on the development of schools. The school should correctly treat the problem of staying in a small profession: the cost management thought in management accounting is used to analyze the cost of a small specialty, and the contribution of gross profit is used to make decisions on the stay of small specialists. By using the concept of responsible accounting in management accounting, Development goals, fully mobilize the enthusiasm of the responsibility centers and promote the development of small-scale professional. At the same time, we must take active measures to change our concepts, boldly innovate and strengthen the construction of small-scale specialties.