| 基于企业管理制度的成本与收益分析 |
| |
| 引用本文： | 刘晓善,赵静飞.基于企业管理制度的成本与收益分析[J].昆明理工大学学报(社会科学),2006,6(2):34-36. |
| |
| 作者姓名： | 刘晓善 赵静飞 |
| |
| 作者单位： | 云南财贸学院会计学院 云南昆明650221(刘晓善)，昆明铁路局社会保险管理处 云南昆明650011(赵静飞) |
| |
| 摘 要： | 企业管理制度是各种性质不同的管理规范结合而成的一个有机的体系。企业制度的成本是企业制度形成和运行所花费的代价,企业制度收益是指制度安排所引起的企业资源更合理的配置而带来的价值增值。在企业生命周期中,企业制度安排的边际成本递增,而边际收益递减。两者相等时,企业管理制度处于最优化的均衡状态。
|
| 关 键 词： | 企业制度 制度成本 |
| 文章编号： | 1671-1254(2006)02-0034-03 |
| 修稿时间： | 2006年3月21日 |
The Analysis of the Cost and Benefit That Are Based on Enterprises' Management System |
| |
| LIU Xiao-shan,ZHAO Jing-fei.The Analysis of the Cost and Benefit That Are Based on Enterprises'''' Management System[J].Journal of Kunming University of Science and Technology(Social Sciences),2006,6(2):34-36. |
| |
| Authors: | LIU Xiao-shan ZHAO Jing-fei |
| |
| Abstract: | Enterprises' management system is an organic one combined by various management criterions.The cost of the enterprise institution is the cost that is spent in the formation and operation of the enterprises.The income of the enterprise institution is value-added,brought about by rational distribution of the enterprises' resources.The marginal cost of enterprises' system arrangement increases while its marginal income descends in their life cycle.When they are equal,the institution of enterprise management goes under optimal equilibrium. |
| |
| Keywords: | enterprise institution institutional cost |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
