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Research Of The Strategy Cost For Regular Institutions Of Higher Education

Posted on:2013-02-26Degree:DoctorType:Dissertation
Country:ChinaCandidate:Y WangFull Text:PDF
GTID:1117330362960600Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
This thesis, firstly, gave a systematic discussion on the theoretical basis of cost management for regular institutions of higher education. On the basis of expansion on the regular strategy cost management theory, this thesis conducted a series of profound analysis on the feasibility of the strategy cost management for institutions of higher education, so to the aim, value, features, and the forthcoming challenge.Secondly, this thesis provided the SWOT analysis to the competitive strategy of regular institutions of higher education, supported by the clear understanding of internal and external surroundings. And then the thesis came to the conclusion that the institutions of higher education should take different development strategy, be based on advantages development strategy, and grasp the opportunities development strategy. Then, this thesis arrived at a decision model to make a data research.Thirdly, this thesis made an analysis on the internal value chain from the four aspects: value chain of resources operation, value chain of the administration, value chain of teaching and scientific research operation, and value chain of managing students. And to optimize the internal value chain, the thesis analyzed the differentiation and the control of the value-added operation on the value chain, the value maintenance operation, none-value-added operation and the operation of impairment. The thesis proposed the strategy of optimization of the value chain of eliminating operation, choosing operation, reducing operation and sharing operation, and processed model analysis on the internal value chain of the regular institutions of higher education.Fourthly, the thesis analyzed the strategic cost drivers in regular institutions of higher education, structural cost drivers and execution cost drivers in particular and studied the related problems of collaborative control over cost drivers.Last but not least, this thesis analyzed the contents and characteristics of the evaluation of the performance in the strategic cost management. And the thesis put forward and discussed three subsystems: the evaluation on the whole performance of the institutions of higher education, the external environment of the performance evaluation and internal management performance evaluation of three subsystems. The measures for improving the performance evaluation were included: one is that the design of the evaluation system should be scientific, and the second is that the collection of evaluation information should be correct and timely, and the third the evaluation method should be comprehensive. The thesis included the principle of designing the assessment indicator and analyzed the assessment indicators. And this thesis made a conclusion and put forward some future research questions.There were several innovations in this thesis. First, theoretically, this thesis integrated theories of strategic positioning, value chain and cost drivers, and further to set up the research model and the assessment system of strategy cost management. Secondly, practically, it was a bit limited to launch cost management on the tactical level. Therefore to keep the cost of institutions of higher education under control requires the enhancement of the administration on the strategic level. The model put forward by the author in the thesis makes a reference to strategic cost management, which is surely the operational innovation. Thirdly, methodologically, the focus of this thesis is the cost of regular institutions of higher education. This thesis employed standard method, the empirical research method and integrated research method which indicates that the author gains the innovation on research measures, such as SWOT.
Keywords/Search Tags:regular institution of higher education, strategy cost, core competitiveness, value chain, cost drivers
PDF Full Text Request
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