摘要
战略成本管理是近十年来现代企业管理中刚刚兴起的一种成本管理理论。高校战略成本是指高校组织为了增强或保持办学的竞争优势地位,在学校战略的选择、制定、实施、控制以及评价过程中所发生的有形教育资源或无形教育资源的总和,其内容涵盖很广,几乎全部表现在高校组织价值链的整体成本结构上,是相对高校战术成本或日常教育成本而言的。高校战略成本管理超越了一般的高校教育成本管理和一般的高校战略管理,它是一种新的管理模式,是在一个较长的战略期内对战略成本进行动态管理,也是通过高校年度日常教育成本来实现的,高校年度日常教育成本又是高校战略成本的细化和基础。高校战略成本管理的核心是解决高校发展战略与成本投入不匹配的矛盾及问题,增强高校办学实力和竞争优势。目前,在深化教育领域综合改革,加快推进教育治理体系与治理能力现代化过程中,高校管理急需制度创新、方法创新、观念创新,将企业战略成本管理理论与方法引入高校组织,构建中国高校战略成本管理体系,实施战略成本管理有利于高校的持续健康发展和竞争优势的提升。中国高校战略成本管理的基本方法途径主要包括高校战略成本分析(高校价值链分析、高校战略定位分析、高校战略成本动因分析)、高校成本管理战略的实施、高校战略成本管理的绩效评价、高校战略成本管理保障对策等四个方面。
University strategic cost management is a new management model which needs dynamic management of strategic cost in a long strategic period and surpassed ordinary university education cost management and ordinary university strategic management. It is realized by the daily education cost every year which is also the refinement and foundation of university strategic management. University strategic cost means the sum of the tangible education resource and the intangible education resource of university accumulated during the process of choosing, making up, performing, controlling and evaluating university strategy for the sake of strengthening or maintaining its competitive advantage. University strategic cost covers almost overall cost structure of university value chain, which is compared to university tactical cost or normal education cost. University strategic cost management is a new management model which needs dynamic management of strategic cost in a long strategic period and surpassed ordinary university education cost management and ordinary university strategic management. It is realized by the daily education cost every year which is also the refinement and foundation of university strategic management. The core issue of university strategic cost management is to solve the problem in mismatch of university development strategy and cost input, improving university strength and competitive advantage. Currently, with profound and comprehensive reform in education and speeding improvement in education governance and governance capacity modernization, university governance desperately needs system innovation, method innovation, concept innovation. The introduction of enterprise strategic cost management theory and method into university, the construction of university strategic cost management system of China and the implementation of strategic cost management can be help to the healthy development of university and the improvement of competitive advantage. Basic method and way of Chinese university strategic cost management includes university strategic cost analysis（university value chain analysis, strategic positioning analysis, university strategic cost analysis）, the implementation, evaluation and solution of university cost management strategy.
出处
《湖北成人教育学院学报》
2014年第4期1-9,共9页
Journal of Hubei Adult Education Institute
基金
湖北省教育厅2011年科学技术研究项目(D20116601)<中国高校战略成本管理体系构建及实现途径>的研究成果
关键词
中国高校
战略成本管理
研究
Chinese University
Strategic Cost Management
Research
