成本计量模式与企业成本控制机制研究

成本计量模式存在着制造环节、价值链与商业模式三个视角的划分,它们反映了不同成本效益对称情形,三者间具有层次演进性。从成本与利润的关系看,企业内部就是成本计量,利润则是市场角度的成本补偿计量,企业机制就可以视为在有意义的领域做出独特或某种与众不同的贡献而进行的成本流程安排。企业健康成本结构应该是一个开放的以接纳先进价值观的信息综合体。企业要获得可持续竞争力就必须树立科学的成本控制观念。

The Research on Cost Measurement Model and Corporate Cost Control Mechanism

There exist three perspectives of division about cost measurement model including traditional manufacture,value chain and business model,which reflect the different cost-effectiveness of symmetric circumstances,and the levels of the evolution among them embody the complete spirit of science.In view of cost and profit,the interior of corporate is the cost measurement while the profit is the measurement of cost compensation from the market,so the corporate mechanism can be regarded as the arrangement of cost ...