基于价值链管理新视角探索高校成本管理模式  

Exploring University Cost Management Models from the Perspective of Value Chain Management

作　　者：黄晴 HUANG Qing(Shanghai Civil Aviation College,Shanghai 200235)

机构地区：[1]上海民航职业技术学院,上海200235

出　　处：《中国科技纵横》2025年第2期131-133,共3页China Science & Technology Overview

摘　　要：价值链管理作为一种有效的战略成本管理工具,通过识别和优化价值创造过程中的各个环节,为企业发展提供竞争优势。基于此,本文介绍了价值链管理的基本概念,并将其应用于高校内部活动,包括教学、科研、学科建设、学生服务等关键环节,通过精细化管理和成本核算,优化资源配置,提升教育质量与效率。此外,本文提出了构建高效信息系统、制定激励机制、整合战略规划、持续优化改进和风险管理等措施,以形成科学、系统的高校成本管理模式。同时,本文分析了模式实施过程中可能遇到的挑战,比如文化差异、技术实施难度、资源不足和企业结构调整,并提出了应对策略。Value chain management,as an effective strategic cost management tool,provides competitive advantages for enterprise development by identifying and optimizing various links in the value creation process.Based on this,this article introduces the basic concept of value chain management and applies it to internal activities of universities,including key links such as teaching,scientific research,discipline construction,and student services.Through refined management and cost accounting,resource allocation is optimized to improve education quality and efficiency.In addition,this article proposes measures such as building an efficient information system,developing incentive mechanisms,integrating strategic planning,continuous optimization and improvement,and risk management to form a scientific and systematic cost management model for universities.At the same time,this article analyzes the challenges that may be encountered during the implementation of the model,such as cultural differences,technical implementation difficulties,insufficient resources,and organizational structure adjustments,and proposes corresponding strategies.

关 键 词：价值链管理 新视角 成本管理 

分 类 号：TP3[自动化与计算机技术—计算机科学与技术]