| 论执行性成本动因对成本的作用机理 |
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| 引用本文： | 邓厚平.论执行性成本动因对成本的作用机理[J].华北电力大学学报(社会科学版),2010(2):36-40,46. |
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| 作者姓名： | 邓厚平 |
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| 作者单位： | 武汉理工大学管理学院,湖北武汉,430070 |
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| 摘 要： | 员工参与、全面质量管理、联系、生产能力利用率和时机选择等执行性成本动因对企业营运成本有重大影响;深入分析执行性成本动因各构成要素对成本的作用机理,不仅能够发现隐藏在生产过程之外诱导企业成本发生的真因,而且也可以为设计执行性成本动因控制策略提供依据;极有利于企业战略成本动因控制。
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| 关 键 词： | 执行性成本动因 企业成本 作用机理 成本控制 |
Research on the Influence Mechanisms of Executive Cost Drivers on Enterprise Cost |
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| Deng Hou-ping.Research on the Influence Mechanisms of Executive Cost Drivers on Enterprise Cost[J].Journal of North China Electric Power University(Social Sciences),2010(2):36-40,46. |
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| Authors: | Deng Hou-ping |
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| Institution: | Deng Hou-ping(School of Management,Wuhan University of Technology,Wuhan 430070,China) |
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| Abstract: | The executive cost drivers such as staff enthusiasm,total quality management,the relations between value chain,production capacity utilization and choosing opportunities have significant influence on the operation cost of an enterprise.Analyzing deeply the influence mechanisms of executive cost drivers on cost can not only find the real factors hidden outside the process of production that make cost occur but also provide the basis for designing the control tactics of executive cost drivers.It is extremely beneficial to controlling strategic cost drivers. |
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| Keywords: | executive cost drivers enterprise cost influence mechanism cost control |
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