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基于以人为本的民营企业成本控制研究
引用本文:何宏.基于以人为本的民营企业成本控制研究[J].商业经济(哈尔滨),2013(10).
作者姓名:何宏
作者单位:浙江育英职业技术学院,浙江 杭州,310018
基金项目:中国商业会计学会课题项目的阶段性成果(kj201257)。
摘    要:目前,我国少数民营企业所有者只顾自身利益,不择手段降低产品质量、克扣员工。这样的企业没有认识到以人为本可以增强企业凝聚力,减少人才流失,降低人力资源成本,调动员工主观能动性,并有利于企业成本管理决策的科学制定。民营企业应从以人为本的角度出发进行成本控制与管理,在保证质量、善待员工的前提下降低成本。同时,要高瞻远瞩,最大限度地树立更高层次的成本控制思想,转变观念,寻求更大的潜在成本节约或收益,提高企业的竞争力与利润水平。

关 键 词:民营企业  成本控制  人性化管理

People-Oriented Cost Control in Private Enterprises
HE Hong.People-Oriented Cost Control in Private Enterprises[J].Business Economy,2013(10).
Authors:HE Hong
Abstract:In China,a few private enterprise owners now only look after their own interests,unscrupulously reducing the product quality and wages of employees.These enterprises do not understand that people-oriented approach can enhance the business cohesion,decrease the brain drain and human resources cost,mobilize the initiative of employees,and make for the scientific decision making in managing enterprise costs.Private enterprises should carry out people-oriented cost control and management and cut down costs while assuring the product quality and treating the employees well.Meanwhile,the enterprises should look far ahead and aim high,build a higher cost control idea to the maximum extent,change their philosophy,and seek greater potential cost savings or revenues so as to increase the business competitiveness and profit.
Keywords:private enterprises  cost control  people-oriented
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