天津商务职业学院学报
天津商務職業學院學報
천진상무직업학원학보
Journal of TIANJIN Collece of Commerce
2015年
2期
42-44
,共3页
成本中心%可控成本%成本差异分析法%收益%评价
成本中心%可控成本%成本差異分析法%收益%評價
성본중심%가공성본%성본차이분석법%수익%평개
cost center%controllable cost%cost variance analysis%returns%assessment
按照政府规划，高校纷纷从市区搬迁至教育园区。新校区交付后的装修及老校区整体搬迁，使得经费不足的高校捉襟见肘。在管理中，我们应引入责任中心管理体系，充分利用成本差异分析法，明确责任归属，加强对成本中心的考核分析，从而降低成本，提高经济效益。同时在设定成本中心责任时应注意不要过分关注短期目标、成本转移、预算宽裕等问题。
按照政府規劃，高校紛紛從市區搬遷至教育園區。新校區交付後的裝脩及老校區整體搬遷，使得經費不足的高校捉襟見肘。在管理中，我們應引入責任中心管理體繫，充分利用成本差異分析法，明確責任歸屬，加彊對成本中心的攷覈分析，從而降低成本，提高經濟效益。同時在設定成本中心責任時應註意不要過分關註短期目標、成本轉移、預算寬裕等問題。
안조정부규화，고교분분종시구반천지교육완구。신교구교부후적장수급로교구정체반천，사득경비불족적고교착금견주。재관리중，아문응인입책임중심관리체계，충분이용성본차이분석법，명학책임귀속，가강대성본중심적고핵분석，종이강저성본，제고경제효익。동시재설정성본중심책임시응주의불요과분관주단기목표、성본전이、예산관유등문제。
Under the the overall planni ng of Tianjin municipal government, colleges and universities in Tianjin have in succession moved to the Haihe Education Park. The decoration cost plus the relocation expenses have stretched thin these colleges and universities who have been suffering budget shortage. To tackle the problem, we should introduce the management system of Responsibility Center, make full use of cost variance analysis and strengthen the assessment of the cost center. By doing so can the cost be reduced and economic results increased. Meantime, we should not pay too much attention to short-term targets, cost transfer and ample budget while defining the responsibilities of the cost center.
