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A Study On The Cost Management Of The Development Of Teacher From The Perspective Of The Developmental Strategies Of Universities

Posted on:2017-01-05Degree:DoctorType:Dissertation
Country:ChinaCandidate:Z Y GuFull Text:PDF
GTID:1227330488460841Subject:Higher Education
Abstract/Summary:PDF Full Text Request
Teachers are the essential human resources of the university. They undertake the responsibility of nurturing talents, scientific researches, social services, inheriting and creating culture. They are the radical drive and the basic guarantee which improve the quality of higher education. In the universities of China, importance has been attached to the development of teachers. The strategy “Talents Enhance Universities” has been implemented. A large amount of fund has been put into the development of teachers. During their development, universities in China are faced with a crucial problem--how the development of teachers can be more scientifically and more efficiently advanced and the cost management of the development of teachers can be improved with limited funds when the strategical goal of the development of the university is considered. This problem is also a new important research topic in the field of higher education. Strategical cost management, which takes the strategies into consideration, excels traditional management. The core of strategical management of costs lies in the improvement of the cost management based on the developmental strategy, thus the teachers’ lasting advantages in competition can be sought for. The universities, as the non-benefit organizations, are not aimed at maximizing the benefits. Compared with the companies, the consideration of the costs and of the cost management are comparatively lacked. The introduction of strategical cost management into the organization of the universities and the practice of the theory of strategical cost management in the analysis of the problems in the costs of the development of teachers are aimed at making the development of teachers in the university more scientific, improving and maintaining the teachers’ competitiveness.By using strategical cost management analysis device, that is, the analysis of strategical positioning, the analysis of the value chain, the analysis of the strategical cost driver, and the content of the cost management--cost planning, cost accounting, cost control, the frame of the study is established. First of all, strategical positioning should be corresponding to the cost planning. Strategical positioning is the key to the development of the universities; the cost planning of the development of teachers is of great importance. Based on these two points, the relationship between the strategical positioning of the universities and the cost planning of the development of teachers is analyzed. The strategical positioning of the universities determines the cost planning of the development of teachers, and more scientific cost planning of the development of the teachers promotes the fulfillment of the strategical goals of the universities. Second, the cost chain should be corresponding to the cost accounting. Based on the analysis of the cost chain of the development of teachers(mainly the analysis of the inner cost chain), with the theory of human resource accounting, five segments of the development of the teachers has been found out, and they are acquisition, exploitation, use, assurance and substitution. The costs on these five segments forms the main content of the costs of the development of the teachers. Then, the cost accounting can be carried out. Third, the strategical cost drivers should be corresponding to the cost control. The strategical cost drivers which influences the development of the teachers consist of the structural cost drivers and the execution cost drivers. The former mainly influence the best way to optimize the investment allocation, including the scale, the structure, the integration, the zone nit, etc. The latter mainly influences the improvement of the teachers’ performance, including the exploitation and use of the teachers’ overall competence, the inner and outer relations of the development of the teachers, the exploitation and use of the teachers as a whole and the individuals, the coherence among the teachers, etc. On the basis of the strategical cost drivers, the cost control strategy is put forward. Last but not least, the design of the evaluation system of the strategical cost management of the development of the teachers should be attempted.
Keywords/Search Tags:development of the teachers in the universities, strategy of the university development, strategical cost, cost management, performance appraisal
PDF Full Text Request
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