普通高等学校战略成本管理研究

发布时间：2018-04-24 15:06

本文选题：普通高校 + 战略成本　；参考：《天津大学》2012年博士论文

【摘要】：本文首先探讨了普通高校战略成本管理的理论基础。在阐述物质生产领域战略成本管理理论的基础上,分析了将该理论运用于普通高校成本管理的可行性,进而分析了普通高校战略成本管理的目标、内涵特点,分析了普通高校进行战略成本管理所面临的问题。其次,从普通高校战略定位角度,分析了普通高校在制定其战略时所关注的国际环境、国内环境和高校内部环境,进而对普通高校的竞争战略选择进行了SWOT分析。然后从竞争角度分析得出,高校在竞争中应采取差异化发展战略、立足优势发展战略、抢抓机遇发展战略的结论。随后建立了战略决策模型,进行战略定位的数量分析。第三,从价值链分析角度研究了普通高校价值链的建构及研究的路径,从资源运作价值链、行政运作价值链、教学科研运作价值链、学生管理价值链四个方面对高校内部价值链进行了分析,并从优化内部价值链的角度,对价值链上的增值作业、保值作业、不增值作业和减值作业的甄别、控制作了分析,提出了消除作业、选择作业、减少作业和共享作业的优化价值链的策略。并对普通高校内部价值链进行了模型分析。第四,对普通高校战略成本动因进行了分析。特别是对其结构性成本动因、执行性成本动因进行了深入研究,并对成本动因协同控制的相关问题进行了研究。第五,对普通高校战略成本管理的业绩评价的内涵、特点作了分析,提出并论述了其应包括的高校整体业绩评价、外部环境业绩评价和内部管理业绩评价三个子系统。提出了搞好业绩评价要把握的几点:其一是评价系统的设计要科学合理,其二是评价信息的收集要及时准确,其三是评价方法要综合全面。进而提出并论述了评价指标设计的原则,并从七个大类、32个小项设计了评价指标体系。最后,对本文的研究进行了总结和展望。论文有以下几点创新。第一,论文在理论上完成了对普通高校战略定位分析理论、价值链分析理论及成本动因分析理论的整合,构建了普通高校战略成本管理的理论分析框架,提出了普通高校战略成本管理的绩效评价体系,具有一定的理论创新性。第二,本文建构了普通高校战略成本管理的模型,为普通高校的战略成本管理实践提供了参考,这是论文在实践层面的创新。第三,本文超越了定性研究与定量分析这一研究普通高校的成本问题的惯用方法的局限,综合运用规范研究法、实证研究法、整合研究法等,并在具体研究中,尝试运用SWOT分析法等。这是本文在方法论层面上的创新。
[Abstract]:This paper first discusses the theoretical basis of strategic cost management in colleges and universities. On the basis of expounding the theory of strategic cost management in the field of material production, this paper analyzes the feasibility of applying this theory to the cost management of ordinary colleges and universities, and then analyzes the objectives and connotations of strategic cost management in colleges and universities. This paper analyzes the problems of strategic cost management in colleges and universities. Secondly, from the point of view of strategic orientation of colleges and universities, this paper analyzes the international environment, domestic environment and internal environment of colleges and universities, and then makes a SWOT analysis on the choice of competitive strategy of colleges and universities. Then, from the angle of competition, the conclusion is drawn that universities should adopt differentiation development strategy, base on advantage development strategy and seize opportunity development strategy in the competition. Then the strategic decision model is established, and the quantitative analysis of strategic positioning is carried out. Thirdly, from the perspective of value chain analysis, this paper studies the construction and research path of value chain in colleges and universities, including the value chain of resources operation, the value chain of administrative operation, the value chain of teaching and research operation, and the value chain of teaching and research. This paper analyzes the internal value chain of colleges and universities from four aspects of the value chain of student management, and from the angle of optimizing the internal value chain, analyzes the discrimination and control of value-added activities, hedging operations, non-value-added activities and impairment activities in the value chain. The strategies of eliminating jobs, selecting jobs, reducing the value chain of jobs and sharing jobs are put forward. And the model analysis of the internal value chain of colleges and universities is carried out. Fourth, the paper analyzes the strategic cost drivers of colleges and universities. In particular, the structural cost driver and the executive cost driver are studied deeply, and the related problems of cost driver collaborative control are also studied. Fifth, this paper analyzes the connotation and characteristics of the performance evaluation of strategic cost management in colleges and universities, and puts forward and discusses three subsystems, I. e., the overall performance evaluation, the external environmental performance evaluation and the internal management performance evaluation, which should be included in the performance evaluation of colleges and universities. This paper puts forward several points to be grasped in doing well in performance evaluation: first, the design of evaluation system should be scientific and reasonable; second, the collection of evaluation information should be timely and accurate; third, the evaluation method should be comprehensive and comprehensive. Then the principle of evaluation index design is put forward and discussed, and the evaluation index system is designed from seven categories and 32 items. Finally, the research of this paper is summarized and prospected. The paper has the following innovation. First, the thesis has completed the integration of the theory of strategic positioning analysis, value chain analysis and cost-driver analysis theory, and constructed the theoretical analysis framework of the strategic cost management in colleges and universities. This paper puts forward the performance evaluation system of strategic cost management in colleges and universities, which has certain theoretical innovation. Secondly, this paper constructs the model of strategic cost management in colleges and universities, which provides a reference for the practice of strategic cost management in colleges and universities, which is the innovation of the paper in practice. Thirdly, this paper surmounts the limitation of qualitative and quantitative analysis, which is the usual method to study the cost problem of colleges and universities, and comprehensively applies normative research, empirical research, integrated research and so on. Try to use SWOT analysis method and so on. This is the innovation of this paper at the methodology level.
【学位授予单位】：天津大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：G647.5

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