| With the introduction of the system of "three public funds" and "eight items" in 2012,the conference reception industry in China has been greatly affected.In particular,high-end reception centers,high-end business conference centers,and government reception centers have been the most affected,with income,Profits have continued to fall.A Education and Training Center is a public institution affiliated to the municipal administrative department.It is mainly characterized by government meetings and personnel training.A Education and Training Center has always maintained a relatively stable customer base with its excellent service quality and good customer maintenance relationship.Before 2015,A Education and Training Center has been positioned as a service-oriented place for government reception and business meetings.With the changes in policies and economic environment,the training conference project has been greatly compressed since the central government strictly controlled the "three public funds" expenditure.The consumption of the government and enterprises and institutions has been greatly reduced.At the same time,because of the backward cost control concept and the imperfect cost control method,the A education and training center has exposed many problems in cost control and has suffered losses for many years.Therefore,it is necessary to conduct in-depth discussion and research on the issues related to the cost control of the A Education and Training Center.This paper takes A education and training center as the research object,and conducts in-depth discussion and research on the issues related to cost control.First of all,the paper studies the background,significance and methods of the thesis,and clarifies the research ideas and directions.Explain the concept of the business unit,the theory of cost control,etc.,and focus on the target cost method to lay a theoretical foundation for subsequent research.Secondly,the general situation of A education and training center is explained,and the current status of cost control is introduced,including the organizational structure of cost control,the status quo and results of cost control.Based on the analysis of the status quo,we find out the problems in the cost control and the causes.Thirdly,based on the target cost method,an improved cost control scheme is proposed from three aspects:target cost formulation,target cost implementation and target cost feedback.Finally,the paper discusses the implementation effect of the cost control improvement program of A education and training center,and compares the effects before and after the implementation of the cost control improvement program of A education and training center.The research results of this paper are as follows:(1)A education and training center still adopts the traditional cost control method,and the cost control effect is not good.At the same time,due to factors such as national policies,profitability has declined year after year,resulting in A-year education and training center operating losses for many years.(2)In-depth analysis of the current situation of cost control in A education and training center,found that the cost control of A education and training center has the problem of excessive operating cost,unclear cost control division,and unclear cost control effect.(3)The reasons for the cost control of A education and training center are:the cost control management concept is backward,there is no clear cost control goal;the cost control implementation plan is not perfect,the cost control implementation is weak;the cost control management system is not perfect,lacking Cost control feedback.(4)A education and training center proposes an improved cost control plan based on the target cost management method:through the determination,decomposition and implementation of cost targets,clear target costs are set;from human resources,material costs,energy costs and business expenses Implementation of target costs;feedback on target costs through in-process and post-evaluation.(5)The improved cost control scheme of A Education and Training Center has achieved good results,clearer cost control objectives,improved cost control execution,and a more complete cost control system.Through the case study of cost control in the transformation process of A education and training center,the goal cost method has great application value in the cost control management of public institutions.This is the main business income for taking government meetings and personnel training.The development of the cost control work of the career-oriented education and training center has certain reference significance. |
