| 企业隐性成本成因及控制策略 |
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| 引用本文： | 刘长义.企业隐性成本成因及控制策略[J].科技与管理,2008,10(4):30-32. |
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| 作者姓名： | 刘长义 |
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| 作者单位： | 安徽工程科技学院,管理系,安徽,芜湖,241000 |
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| 基金项目： | 安徽省高校青年教师科研项目 |
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| 摘 要： | 首先,从现代经济学和现代管理学更加开阔的视野来挖掘企业成本,找出隐藏于经济组织总成本之中游离于财务监督之外的隐性成本;然后,探讨了这些成本的表现形式和形成原因;最后,从建立科学有效的决策约束和激励机制、加强人力资源管理和完善隐性成本的核算等几个方面对其控制策略进行了探讨。
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| 关 键 词： | 成本管理 隐性成本 控制策略 |
Study on recessive cost and control strategy of corporation |
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| LIU Chang-yi.Study on recessive cost and control strategy of corporation[J].Science-Technology and Management,2008,10(4):30-32. |
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| Authors: | LIU Chang-yi |
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| Institution: | LIU Chang-yi (Management Department, Anhui College of Engineering and Technology, Wuhu 241000, China) |
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| Abstract: | According to more open view of modern economics and modern management science,the paper studies enterprise costs,finds recessive costs which hide in the economic organization total cost or dissociate beside the financial surveillance, and discusses the behavior and cause of recessive costs. It also discusses control strategy about foundation of scientific effective decision-making restriction and encouragement, enhancement of manpower resource management, integrity recessive costs check, and so on. |
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| Keywords: | cost management recessive cost control strategy |
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