| 剖析"成本元" |
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| 引用本文： | 韩庆兰,黎浩勇,沈良峰. 剖析"成本元"[J]. 湖南工程学院学报(社会科学版), 2001, 11(1): 34-36 |
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| 作者姓名： | 韩庆兰 黎浩勇 沈良峰 |
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| 作者单位： | 中南大学工商管理学院,湖南,长沙,410083 |
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| 摘 要： | 从经营战术和经营战略两个层面对成本元这一概念的内在含义进行剖析,由"成本分配观"的成本元和基于"过程观"的成本元分析,可实现正确选择作业量量化基准,精确计量产品成本,消除无效作业,达到提高企业经营业绩的目的;由"结构性"成本元和"执行性"成本元分析,有利于企业从组织整体和全局的高度选择适当、合理的结构性投入配置并进行执行性投入的强化,使企业达到成本革新控制的效果.
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| 关 键 词： | 成本元 成本发生因子 成本驱动因子 结构性成本元 执行性成本元 |
| 修稿时间： | 2000-11-08 |
Analysis of "Cost Driver" |
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| HAN Qing-lan,LI Hao-yong,SHENG Liang-feng. Analysis of "Cost Driver"[J]. Journal of Hunan Institute of Engineering(Social Science Edition), 2001, 11(1): 34-36 |
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| Authors: | HAN Qing-lan LI Hao-yong SHENG Liang-feng |
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| Abstract: | In this paper,the authors have analyzed the internal implication of cost driver from operational tactics and operational strategy.By the analysis of cost driver based on cost assignment view and process view,enterprises will be albe to choose calculating standard of activity,calculate the cost of product accurately and get rid of invalid activity in order to improve it's operational performance.By the analysis of structural cost driver and execuional cost driver,enterprises can choose appropriate,rational allocation of stuctural input and strengthen executional input from entire and overall situation in order to achieve the effect of innovation and cost control. |
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| Keywords: | cost driver cost initiator cost promoter structural cost driver executional cost driver |
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