Benefit Analysis And Promotion Countermeasures Of Z College Under The State-owned Enterprises From The Perspective Of Finance

With the establishment of the market economy system and the deepening of the reform in China,large state-owned enterprises have gone through the joint-stock reform and started to establish a modern enterprise management system.At the same time,in order to reduce the burden of large-scale state-owned enterprises and make them focus on the main business operation,the state will separate the institutions or departments that have nothing to do with the main business of enterprises,such as enterprises running schools and hospitals.Enterprises run schools that lose the shelter of large state-owned enterprises are still enterprises,and their operating mechanism is obviously different from that of public schools.In the absence of financial support from the government,it is necessary to bear the operating costs through the economic benefits generated by the school operation.In recent years,although the state has increased its investment in education,the school running enterprises fail to enjoy the policy dividend due to the special nature of their enterprises,resulting in the gradually difficult operation of the school running enterprises.Therefore,for the school running enterprises,under the premise of following the educational law and ensuring the quality.of personnel training,how to rely on their existing resources,improve the school running conditions,improve the economic benefits of school running and realize the sustainable d'evelopment of school running is an important problem they are facing.Based on the background of running state-owned enterprises,this paper selects Z college,a typical state-owned enterprise,as the research object.Through the analysis of its operating status and the mining and application of real financial data,the problems and causes of its benefits are analyzed.In the process of analysis,the cost behavior analysis model of Z college and the multidimensional cost volume profit analysis model of the relationship among income,cost and business volume are established.Based on the two models,the marginal contribution rate of secondary vocational education,adult higher education,continuing education and training and the comprehensive marginal contribution rate of Z college are determined.Five factors,i.e.total fixed cost,unit price of training fee,number of trainees,running expenses and variable cost of continuing education and training unit,are determined to be the most sensitive factors to the change of profit in Z college.The benefit status of Z college is analyzed quantitatively.The current operating safety level of Z college is evaluated by safety margin index.This paper constructs the cost volume profit analysis and prediction model of Z college,and the cost volume profit analysis and calculation program based on Excel.It is found that the scale economic advantages of the two business projects of vocational education and adult higher education in Z college are not obvious,the income distribution is unreasonable,the total fixed cost is too high,and excessive dependence on the support of higher education funds.To give full play to the role of cost volume profit analysis in prediction,decision-making,supervision,control and adjustment,it is necessary to expand the scale of enrollment,expand the space of continuing education and training,reduce fixed costs,provide diversified services,give full play to the scientific decision-making of cost volume profit analysis tools,change ideas and improve management ability.The analysis methods and solutions in this paper are not only applicable to Z college,but also have reference significance for other similar organizations or institutions in improving the efficiency of running schools.