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Academic Journal of Humanities & Social Sciences, 2018, 1(1); doi: 10.25236/AJHSS.040016.

Research on Financial Performance of Colleges and Universities Based on the Perspective of Value Chain

Author(s)

Mao Zhao, ZhengHua Yue

Corresponding Author:
Mao Zhao
Affiliation(s)

Chengdu Normal University, Chengdu 610000, China

Abstract

Value chain accounting is an extension of management accounting. It is accounting confirmation, measurement, recording and reporting of value-added information in accounting management. It effectively applies value chain accounting measurement methods to financial performance management of colleges and universities. From the perspective of examining the shortcomings of financial performance management, it helps colleges and universities to allocate resources more effectively, pay more attention to the coordination of value increase, more effectively improve the value management mechanism of colleges and universities, and ultimately improve the efficiency of the use of financial resources. By studying the application of value chain in high-efficiency financial performance, the paper analyzes its application feasibility and management methods, and analyzes the potential problems and corresponding measures put into use, and proposes new management ideas for efficient financial performance evaluation.

Keywords

Financial performance, efficient financial performance management, value chain

Cite This Paper

Mao Zhao, ZhengHua Yue. Research on Financial Performance of Colleges and Universities Based on the Perspective of Value Chain. Academic Journal of Humanities & Social Sciences (2018) Vol. 1: 107-116.

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