Applied Research Of The Strategic Cost Management Used In Universities Performance Evaluation

In order to adapt changes in policies and the external environment, strengthen theintegration of internal resources, based on policy guidance of the new system and theories ofStrategic Cost Management and Performance Evaluation, universities operating costs andbenefits are treated as the research objects in this thesis. First, the external performanceevaluation indexes of universities are determined by PEST. Then, combined with runningprocesses involved in various universities activities, it expounds that the Activity-BasedCosting which belongs to SCM is applied to compute both the overall operating cost ofuniversities and each academy cost. The internal performance evaluation indexes ofuniversities are determined by referencing performance evaluation tool of Balanced ScoreCard. Using the Analytic Hierarchy Process to compute weights, combining with the internaland external performance evaluation indexes, a Performance Evaluation System that canreflect the implementation effect of SCM is comprehensively formed. Take S-University as anexample, the overall operating cost in S-University and academy cost are got by calculatingcorrelative data. In addition，a composite score of S-University operating benefit in2012isobtained that belongs to the middle level by using Performance Evaluation System based onthe SCM. This research has led universities to have a regular assessment with operating costsand benefits, the effect of the implementation of their own SCM could be examined, or couldbe compared between other universities. It not only contributes to universities’ own rationaldecision-making, resource allocation, the maximum benefits of limited resources and thestrategic development goals achievement, but also be conducive to the government, students,employers and other information users to better understand and supervise the situation anddevelopment of universities.