基于文化产业发展下的我国广电行业成本控制研究-工商管理专业论文.docxVIP

PAGE PAGE VI III III A COST MANAGEMENT STUDY OF CHINESE RADIO AND TELEVISION INDUSTRY IN THE CONTEXT OF A DEVELOPING CULTURE INDUSTRY ABSTRACT In 21st century, the Chinese radio and television industry is experiencing a thorough transformation and development.This transformation is aiming for increasing industrialization features and decreasing the administrative nature of the Chinese radio and television industry, making it part of the enterprise world. As the step of the transformation and development are moving forward, the cost management process is critical. However, the implement of cost management is confined by the accounting principles of the Chinese administration bureaus and the absent of internal merit appraisal system. The high cost of the Chinese radio and television industry is the obstacle of industrialization of the Chinese radio and television industry. This paper will discuss the factors that impede the cost management of the Chinese radio and television industry, including low incentives, the obsolete accounting principles, the lack of the responsibility subject and cost management control, the discrepancy of cost management and budget policy, and the lack of professional personnel. The keynote of this paper is to introduce the effective methods to improve cost management process of the Chinese radio and television industry by solving the above problems. The author will focus on accelerating the transformation process, and granting more rights and duties to the financial divisions of the Chinese radio and television industry, thus plunging more incentives to the management; building up an updated accounting principle, and making the responsibility subject to control the budgets. In addition, this paper will discuss how to specify the cost management process by setting up a complete internal control system, and how to refine the cost management process by emphasizing the budget control policy. The author asserts that the information and technol