价值工程
價值工程
개치공정
Value Engineering
2015年
29期
11-13
,共3页
高校%财务报销%利弊%可行性
高校%財務報銷%利弊%可行性
고교%재무보소%리폐%가행성
college%financial reimbursement%the pros and cons%feasibility
目前已有的四种高校财务报销模式在价值、功能与报销周期成本方面各有利弊,在应用过程中需结合实际条件选择。以海南大学为例,在分析其报销模式微改进过程的同时,以价值工程理念探讨了实行其他报销模式的可行性。对于手工报销模式为主的高校,可尝试以投递报销模式和集中报销模式为过渡,最终建成网络报销模式。
目前已有的四種高校財務報銷模式在價值、功能與報銷週期成本方麵各有利弊,在應用過程中需結閤實際條件選擇。以海南大學為例,在分析其報銷模式微改進過程的同時,以價值工程理唸探討瞭實行其他報銷模式的可行性。對于手工報銷模式為主的高校,可嘗試以投遞報銷模式和集中報銷模式為過渡,最終建成網絡報銷模式。
목전이유적사충고교재무보소모식재개치、공능여보소주기성본방면각유리폐,재응용과정중수결합실제조건선택。이해남대학위례,재분석기보소모식미개진과정적동시,이개치공정이념탐토료실행기타보소모식적가행성。대우수공보소모식위주적고교,가상시이투체보소모식화집중보소모식위과도,최종건성망락보소모식。
There are four types of colleges and universities financial reimbursement mode,in terms of value, the function and cost reimbursement cycle, they have their own advantages and disadvantages, so their application should combine with the actual conditions. Taking Hainan University as an example, based on the analysis of its expenses model of micro improvement process, this paper discusses the feasibility of implementing the other expenses with value engineering concept. The university, whose reimbursement is manual mode, can try to take delivery reimbursement model and centralized reimbursement for transition and eventually create network reimbursement pattern.