| 论现代企业成本管理的未来发展 |
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| 引用本文： | 陈轲.论现代企业成本管理的未来发展[J].北京工商大学学报(社会科学版),2010,25(6):41-44. |
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| 作者姓名： | 陈轲 |
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| 作者单位： | 北京工商大学商学院,北京,100048 |
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| 摘 要： | 在分析企业成本管理历史发展的基础上,指出现代企业成本管理未来发展的五个重要方向,即战略层面应以战略为导向实施资源规划;日常运行层面应以预算为基础实施成本控制;内部挖潜层面应以动因分析为抓手实施成本改进;业绩考评层面应以激励约束机制为保证实施成本奖惩;文化建设层面应塑造个性特征明显的成本管理文化。
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| 关 键 词： | 战略导向 预算控制 成本动因分析 激励约束制度 |
A Study on Future Development of Modern Enterprise Cost Management |
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| Chen Ke.A Study on Future Development of Modern Enterprise Cost Management[J].Journal of Beijing Technology and Business University:Social Science,2010,25(6):41-44. |
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| Authors: | Chen Ke |
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| Institution: | Chen Ke(Business School,Beijing Technology , Business University,Beijing 100048,China) |
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| Abstract: | Based on the discussion on the growth of enterprise cost management,this paper puts forward the content of modern enterprise cost management in the future from five aspects: How to perform cost management with making strategic resources plan on strategic side;How to perform cost management with budget control methods on operating mechanisms side;How to perform cost management with cost drive analysis on internal innovation side;How to perform cost management with the performance assessment combining the enc... |
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| Keywords: | strategic basis budget control cost drive analysis encouragement and restrain |
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