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The Application Of The Cost Management Methods Under The Media Industrialization

Posted on:2016-09-18Degree:MasterType:Thesis
Country:ChinaCandidate:Q TangFull Text:PDF
GTID:2308330479492791Subject:Accounting
Abstract/Summary:PDF Full Text Request
In management of media industry, lack of cost management has been the important issues affecting the development of industry. And with the constant deepening of media industrialization, the change of industry situations, market competition is intense, the medium has felt the unprecedented impact. How to increase the input-output ratio and to obtain high profit at a low cost, has become a focus of media attention and the key point of work.Based on a medium as an example, this paper based on a medium industrialization belongs to different medium, different business types, different analysis of cost management method of the application and research, explore the industrialization under the application of different media cost management needs to improve and perfect, for the majority of media continues to reduce cost and improve the efficiency of the management to provide the necessary reference.As the across multiple media, all-round, three-dimensional media group, a medium with newspapers, radio, television, print, issue, and many other resources of media. In recent years,with the degree of industrialization, marketization, a medium has started to attach importance to its cost management, and comprehensively advancing in the subordinate medium within the corresponding cost management method of the application to try. Such as to meet the needs of the media, all types of business management, using the responsible costing management in the cost management of reporters, target cost method in activity in the project application, in printing,the full cost method is adopted in the distribution business. The application of various costing methods to improve the cost of the level of media management and market competitiveness has played a positive role.However, based on the characteristics of the medium itself and the industrialization development present situation, the cost of media management still exists many problems, main show is: 1, the foundation is weak, ideas out of style; 2, system lacks, method, single; 3, pay attention to the results, and ignore the global; 4, information distortion, poor applicability.Among them, the method how to choose and apply of cost management, become different media and different business cost management of the key.Therefore, based on the different medium, different types of business demand for cost management, put forward improvement suggestions on the major media cost management,among them: for radio, film and media programs cost calculation of homework cost method application suggestions were put forward; the newspaper’s editorial costs by adopting the combination of responsibility cost and operation cost of composite cost management; the improvement of various costing methods are put forward for the printing cost; homework cost method is put forward for distribution to suggestions of business improvement; and suggestions through the ERP system to strengthen the cost management of information construction,strengthen medium the basis of cost management.
Keywords/Search Tags:Medium, cost management, application problems, Suggestions for improvement
PDF Full Text Request
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