信息化角度下高校体育场馆成本决策实证研究  

An Empirical Study on the Cost Decision of University Sports Venues from the Perspective of Informatization

作　　者：张育存[1] 王健栋[2] 张智敏[1] 张帅[1] ZHANG Yu-cun;WANG Jian-dong;ZHANG Zhi-min;ZHANG Shuai(School of Physical Education,Shanxi Datong University,Datong Shanxi,037009;Business School,Shanxi Datong university,Datong Shanxi,037009)

机构地区：[1]山西大同大学体育学院,山西大同037009 [2]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报（自然科学版）》2021年第3期87-89,F0002,共4页Journal of Shanxi Datong University(Natural Science Edition)

基　　金：中国高等教育学会高等教育科学研究“十三五”规划重点课题[2018TYZD09]。

摘　　要：成本是衡量供给的科学依据和价值尺度。作为一种特殊公共资源的高校体育场馆,其成本的构成与核算具有特殊性。以信息化视角,通过对高校体育场馆成本的相关分析,明确影响高校体育场馆成本决策的主导因素,进而使用仿真模拟法构建高校体育场馆成本决策模型,以提高相关决策的科学性和可行性。Cost is the scientific basis and value measure to measure supply.As a kind of special public resources,the structure and accounting of the cost of college sports venues are special.In this paper,from the perspective of informatization,through the cor-relation analysis of the cost of university stadiums,the dominant factors that affect the cost decision of university stadiums are identi-fied,and then the simulation method is used to build the cost decision model of university stadiums,so as to improve the scientific nature and feasibility of relevant decisions.

关 键 词：高校 体育场馆 成本 决策 

分 类 号：G807[文化科学—体育训练]