本文選題：普通高校 + 戰(zhàn)略成本�。� 參考：《天津大學(xué)》2012年博士論文

【摘要】：本文首先探討了普通高校戰(zhàn)略成本管理的理論基礎(chǔ)。在闡述物質(zhì)生產(chǎn)領(lǐng)域戰(zhàn)略成本管理理論的基礎(chǔ)上,分析了將該理論運(yùn)用于普通高校成本管理的可行性,進(jìn)而分析了普通高校戰(zhàn)略成本管理的目標(biāo)、內(nèi)涵特點(diǎn),分析了普通高校進(jìn)行戰(zhàn)略成本管理所面臨的問題。 其次,從普通高校戰(zhàn)略定位角度,分析了普通高校在制定其戰(zhàn)略時(shí)所關(guān)注的國際環(huán)境、國內(nèi)環(huán)境和高校內(nèi)部環(huán)境,進(jìn)而對普通高校的競爭戰(zhàn)略選擇進(jìn)行了SWOT分析。然后從競爭角度分析得出,高校在競爭中應(yīng)采取差異化發(fā)展戰(zhàn)略、立足優(yōu)勢發(fā)展戰(zhàn)略、搶抓機(jī)遇發(fā)展戰(zhàn)略的結(jié)論。隨后建立了戰(zhàn)略決策模型,進(jìn)行戰(zhàn)略定位的數(shù)量分析。 第三,從價(jià)值鏈分析角度研究了普通高校價(jià)值鏈的建構(gòu)及研究的路徑,從資源運(yùn)作價(jià)值鏈、行政運(yùn)作價(jià)值鏈、教學(xué)科研運(yùn)作價(jià)值鏈、學(xué)生管理價(jià)值鏈四個(gè)方面對高校內(nèi)部價(jià)值鏈進(jìn)行了分析,并從優(yōu)化內(nèi)部價(jià)值鏈的角度,對價(jià)值鏈上的增值作業(yè)、保值作業(yè)、不增值作業(yè)和減值作業(yè)的甄別、控制作了分析,提出了消除作業(yè)、選擇作業(yè)、減少作業(yè)和共享作業(yè)的優(yōu)化價(jià)值鏈的策略。并對普通高校內(nèi)部價(jià)值鏈進(jìn)行了模型分析。 第四,對普通高校戰(zhàn)略成本動(dòng)因進(jìn)行了分析。特別是對其結(jié)構(gòu)性成本動(dòng)因、執(zhí)行性成本動(dòng)因進(jìn)行了深入研究,并對成本動(dòng)因協(xié)同控制的相關(guān)問題進(jìn)行了研究。 第五,對普通高校戰(zhàn)略成本管理的業(yè)績評價(jià)的內(nèi)涵、特點(diǎn)作了分析,提出并論述了其應(yīng)包括的高校整體業(yè)績評價(jià)、外部環(huán)境業(yè)績評價(jià)和內(nèi)部管理業(yè)績評價(jià)三個(gè)子系統(tǒng)。提出了搞好業(yè)績評價(jià)要把握的幾點(diǎn):其一是評價(jià)系統(tǒng)的設(shè)計(jì)要科學(xué)合理,其二是評價(jià)信息的收集要及時(shí)準(zhǔn)確,其三是評價(jià)方法要綜合全面。進(jìn)而提出并論述了評價(jià)指標(biāo)設(shè)計(jì)的原則,并從七個(gè)大類、32個(gè)小項(xiàng)設(shè)計(jì)了評價(jià)指標(biāo)體系。最后,對本文的研究進(jìn)行了總結(jié)和展望。 論文有以下幾點(diǎn)創(chuàng)新。第一,論文在理論上完成了對普通高校戰(zhàn)略定位分析理論、價(jià)值鏈分析理論及成本動(dòng)因分析理論的整合,構(gòu)建了普通高校戰(zhàn)略成本管理的理論分析框架,提出了普通高校戰(zhàn)略成本管理的績效評價(jià)體系,具有一定的理論創(chuàng)新性。第二,本文建構(gòu)了普通高校戰(zhàn)略成本管理的模型,為普通高校的戰(zhàn)略成本管理實(shí)踐提供了參考,這是論文在實(shí)踐層面的創(chuàng)新。第三,本文超越了定性研究與定量分析這一研究普通高校的成本問題的慣用方法的局限,綜合運(yùn)用規(guī)范研究法、實(shí)證研究法、整合研究法等,并在具體研究中,嘗試運(yùn)用SWOT分析法等。這是本文在方法論層面上的創(chuàng)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.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2012
【分類號】：G647.5

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