Open AccessCost Analysis of the Super Department Reform in Universities---Based on the Cost-Utility Model
Author(s) -
Hao-Chen Huang
Publication year - 2019
Publication title -
iop conference series. materials science and engineering
Language(s) - English
Resource type - Journals
eISSN - 1757-899X
pISSN - 1757-8981
DOI - 10.1088/1757-899x/677/3/032093
Subject(s) - revenue , cost estimate , cost accounting , cost efficiency , business , cost analysis , cost centre , total cost , cost structure , relevant cost , cost–benefit analysis , operations management , economics , computer science , operations research , microeconomics , finance , engineering , political science , management , accounting , operating system , law
Super department reform can improve organizational operational efficiency. It is the direction of modern organizations. However, it should pay attention to the cost of the super department reform. This paper analyses the existing cost problems in the reform of the super department. Using cost theory to analyses the relationship between revenue and cost of the reform in universities. The cost mainly contain four aspects. They are establishment cost, operation cost, benefit friction cost and coordination communication cost. It is possible to make better improvements when we should clearly understand the cost problems in the reform.