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Lean Educational Costs Management in College

Author: WangLi
Tutor: LiuYiJuan
School: Nanjing University of Technology and Engineering
Course: Business Administration
Keywords: Lean Thinking Management Schedule Target Cost Activity-Basic Costing
CLC: G647.5
Type: Master's thesis
Year: 2011
Downloads: 23
Quote: 0
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Abstract


With the education reform and education market changes in external environment, the traditional cost management of university can no longer meet the new requirements. The past long-standing management system and management methods lead to stay at a low benefit level, which is seriously hindered the development of university and cannot satisfy the needs of government, students, parents and researchers. Therefore, to strengthen the cost management of university is so pressing to reduce waste and optimize resource. I believe that combining the advanced management ideas and cost management approach is an effective way to solve this problem.The combination of Lean thinking and college cost management will help the university to save cost at a strategy level. By the analysis of university value chain, it is propitious to optimizing the organizational structure of university in order to implement a comprehensive cost management and improve the competitiveness of universities as well. In addition, through the target cost determination and the calculation of Activity-Basic Costing that will help university make better cost control.This paper attempts to look into aspects and types by focusing mainly about the idea of lean thinking, according to analyze the current status and features of college cost management to find the fundamental problem. The core issue is to research the needs and feasibility of the use of lean cost management of university and how to establish the university cost management system by the objective and principle of cost management method. Finally, take an example of M College.

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