Research On Cost Control For Quasi-public Welfare Institutions

With the establishment of market system, quasi-public welfare institutions, as the supplier of quasi-public goods, are coping with growing market competition. The management ways of quasi-public welfare institutions are formed under the old system, lead to"the low-level welfare operating performance", it is also difficult for them to adapt to the market economy. Because the consciousness of their cost is weak, their resource distribution is low efficiency and they are not regarding financial benefit. In order to completely change the status, institutions should not only carry out reform of the management system, but also introduce the concept of cost into their management and reform.Based on the theory of public goods, the transaction costs theory and the theory of non-profit organizations, the thesis begins with analyzing the cost of the quasi-public welfare institutions, proposes the target cost to control the cost of the quasi-public welfare institutions by using the theory and method of cost control.The thesis discusses the cost control related theories of the quasi-public welfare institutions, explains the meaning of quasi-public welfare institutions; summarizes the characteristics of its economy operating, and sums up the cost components of quasi-public welfare institutions at first. Then uses the object cost method to control the cost of quasi-public welfare institutions in the former stage, the midst stage and afterwards stage, builds cost control system. Finally, the security system is provided for the quasi-public welfare institutions cost control from microscopic and macroscopic view.Public university is a typical quasi-public welfare institutions, it also has the problems of ignoring the cost and low operating efficiency, the thesis take the public university as an example to analyze its running cost, whose aim is to reach the point of the whole. This thesis is expected to boost up the public concern in the cost control for quasi-public welfare institutions, it is also hope to explore the means and methods of cost control.