EDUCATION COST ACCOUNTING AND MANAGEMENT: A DISCUSSION ON PROMOTING UNIVERSITIES’ COST ACCOUNTING AND MANAGEMENT WITH THE CONCEPT OF "LEAN MANAGEMENT"

Cost control constitutes a core strategic priority for university operation and management. Building on the strategic value of cost control within higher education institutions, this paper examines the current state of university cost management, introduces the lean management concept, and elaborates on targeted measures to improve universities’ cost accounting and management by adopting lean management thinking. This research aims to further standardize university cost accounting and management systems, improve the efficiency of fund utilization, and facilitate the scientific allocation of campus resources.