文艺院团改制后如何更加有效地控制成本

发布时间：2018-01-07 21:34

本文关键词：文艺院团改制后如何更加有效地控制成本　出处：《商业会计》2009年09期 　论文类型：期刊论文

【摘要】：近年来,党中央提出要积极稳妥地推进文化体制改革,让文艺院团在体制机制创新中焕发生机与活力,为广大群众提供更多更好的文化产品和文化服务。文艺院团由事业单位转为企业后,面对的首要问题就是开拓市场,努力把自身打造成为自主经营、自负盈亏、自我发展、自我约束,有市场竞争能力的经营主体,变过去靠财政拨款生存为靠市场竞争生存,在市场竞争中赢得更多的观众,在坚持把社会效益放在首位的同时,实现经济效益与社会效益的统一。面对市场,彼得·德鲁克说过"企业家就是做两件事,一是营销,二是削减成本"。文艺院团也不例外,改制后,对成本控制提出了更高的要求。那么,改制后的文艺院团,成本控制应从何处着手?对此,笔者结合工作实际,根据所在单位改制三年来在成本控制方面取得的经验,从与演出密切相关的节目创作成本和演出现场成本两个方面进行探讨。
[Abstract]:In recent years, the CPC Central Committee has proposed to actively and steadily promote the reform of the cultural system, so that the troupe of literary and art institutes will be enlivened and energized in the innovation of the system and mechanism. After the troupe of literary and art institutes has been transformed from a public institution into an enterprise, the first problem it faces is to open up the market, strive to build itself into an independent operation, and take responsibility for its own profits and losses. Self-development, self-restraint, market competitiveness of the main business, the past to rely on financial allocations to survive on the market competition to win more viewers in the market competition. While insisting on putting social benefits first, we can achieve the unity of economic and social benefits. In the face of the market, Peter Drucker said, "Entrepreneurship is doing two things, one is marketing. The second is to cut costs ". The troupe of the Academy of Literature and Art is no exception. After restructuring, it has put forward higher requirements for cost control. Then, where should the cost control of the reformed troupe start? According to the experience gained in cost control in the past three years, the author discusses the cost of program creation and the cost of live performance which are closely related to the performance.
【作者单位】：重庆歌舞团有限责任公司;
【分类号】：J124
【正文快照】： 一、节目创作成本控制作为文艺院团，演出是其主要收人来源，而要维持一定的演出场次，节目的更新必不可少。据调查，文艺院团每年用于日常商演的节目创作费约占总成本的20%至30%，，这还不包括一些大型演出项目的创作投人，若将这一部分包括进去，则所占比例更大。如何有效控制

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