基于目标成本法的公共事业单位成本管理研究

发布时间：2018-06-18 21:22

本文选题：目标成本法 + 公共事业单位　；参考：《长安大学》2013年硕士论文

【摘要】：改革开放以来，随着社会的发展和市场经济体制的不断深入，我国公共事业的发展速度迅速加快，单位规模也在不断扩大，然而国家财政部门对其的投入却在不断减少，资金不足现象在公共事业单位中普遍存在。另外，对于事业单位来说，在会计核算上，长期执行的是预算会计核算制度，注重的是经费的预算收入和预算支出，成本核算和成本控制观念并没有受到相关部门的重视，基本以预算支出控制代替成本管理，以业务考核代替绩效评价。再加上事业单位内部的预算管理和业务管理考核又是相互独立运行的，没有认真考虑过单位投入和产出的相互关系。长时间下去造成了我国社会资源的严重浪费、资源配置不理想和资金使用效率低下的局面，这就进一步加剧了公共事业单位资金短缺程度，影响了公共事业单位的持续、快速、健康的发展。本文借助于文献分析、比较分析和实证分析法，在结构上，首先参照企业成本的相关知识，对我国特有的公共事业单位成本及其构成进行尝试性分析，指出了公共事业单位成本一般包括人工成本、公用成本、折旧费和其他相关费用支出；其次，以目标成本法和模糊综合评价法为理论支持，结合我国公共事业单位的自身核算特点，构建了基于目标成本法下的全员成本管理新模式，，并通过模糊数学综合评价理论对事业单位成本控制的绩效进行综合评价，使公共事业单位在同样的经济投入下，达到节约成本，获取目标最大化，实现社会公益性和经济效益性目标的有机统一的目的。最后，通过实例进行分析验证，总结出此成本管理模式的可行性和操作性。通过本文的研究，不仅有助于公共事业单位推行经济责任制和加强预算管理；同时对改善公共事管理工作，节约单位成本，提高我国公共事业单位的经济效率和社会效益，具有重要的现实意义；而且对探索出符合我国国情的公共事业单位成本管理模式也有着重要的理论意义。
[Abstract]:Since the reform and opening up, with the development of the society and the deepening of the market economy system, the development speed of the public utilities in our country has been quickened rapidly, and the unit scale has also been expanding. However, the input of the national financial department to it has been decreasing. The phenomenon of lack of funds is widespread in public institutions. In addition, for institutions, in accounting, the long-term implementation of the budget accounting system, the focus is on the budget revenue and budget expenditure, cost accounting and cost control concepts have not been taken seriously by the relevant departments. Basic budget expenditure control instead of cost management, business evaluation instead of performance evaluation. Moreover, the internal budget management and business management assessment of institutions are independent of each other, and the relationship between input and output of units has not been seriously considered. For a long time, the serious waste of social resources, the unsatisfactory allocation of resources and the low efficiency of the use of funds in our country have further aggravated the shortage of funds in public utilities and affected the continuity and rapidity of public utilities. A healthy development. With the help of literature analysis, comparative analysis and empirical analysis, this paper, referring to the relevant knowledge of enterprise cost, tries to analyze the cost and composition of public utilities in China. It is pointed out that the cost of public utilities generally includes labor cost, public cost, depreciation fee and other related expenses. Secondly, the objective cost method and fuzzy comprehensive evaluation method are used as theoretical support. Combined with the accounting characteristics of public institutions in our country, a new model of full staff cost management based on objective cost method is constructed, and the performance of cost control of public institutions is comprehensively evaluated by comprehensive evaluation theory of fuzzy mathematics. Under the same economic input, the public utilities can achieve the goal of economizing cost, maximizing the target and realizing the organic unity of social welfare and economic benefit. Finally, the feasibility and maneuverability of the cost management model are summarized through the analysis and verification of an example. Through the research of this paper, it is not only helpful for public institutions to carry out economic responsibility system and strengthen budget management, but also to improve the management of public affairs, save unit cost, and improve the economic efficiency and social benefit of public institutions in China. It has important practical significance, and also has important theoretical significance to explore the mode of cost management of public utilities in accordance with the national conditions of our country.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6

【引证文献】