基于企业价值提升的成本管控问题及对策研究

经营之道中成本管控是提升企业价值的重中之重。目前,阻碍我国企业价值提升的成本管理中存在的主要问题是:因赊销产生的信用成本升高;环保成本较低;研发成本与产品收益不匹配;高管薪酬激励成本失控;审计成本过高。应降低信用成本、高管薪酬成本以提高现金流量;增加环境成本,加强企业的社会责任感,提升企业价值,使企业走可持续发展道路。

Cost Control Problems and Countermeasures in Upgrading Enterprise Value

Cost control is the most important for enhancing enterprise value in business management.Now the problems of cost control which hinder China's enterprises from adding enterprise value include elevated credit costs due to credit sales,lower environmental protection costs,unmatched research and development costs and product revenue,runaway costs of executive compensation incentives,and high audit costs.In order to increase the enterprise value and achieve sustainable development,enterprises could reduce credit and executive compensation costs to improve cash flow,increase environmental costs,and strengthen their social responsibility.