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随着我国文化体制改革的逐步深化,广播电视类事业单位,财政拨款不断被缩减,事业发展又需大量的资金投入;事业单位传统运营模式已不能适应发展需要,先进的企业市场运营模式成为广播电视行业科学、可持续发展的新路径。即把经营目标管理与成本控制相结合,建立“从下到上”自觉主动进行成本管理体系;建章立制,向管理要效益,形成制度型、管理型成本管理模式;以综合成本为中心,实现企业价值的最大化。
With the gradual deepening of the reform of China’s cultural system, radio and television institutions, financial allocations have been reduced, the development of business requires a lot of capital investment; institutions of the traditional operating mode has been unable to meet the needs of development, advanced enterprise market operation mode to become a broadcast TV industry science, a new path of sustainable development. That is the combination of business management and cost control, the establishment of “from the bottom up” consciously take the initiative to carry out cost management system; establish a system of rules and regulations, to the management of efficiency, the formation of institutional and management cost management model; comprehensive cost As the center, to maximize the value of the enterprise.