摘要
企业规模、业务范围、学习与学习溢出、地理位置、技术和技术创新等结构性成本动因的形成通常需要较长时间,而且一旦确定便很难变动,对企业以后的营运成本有重大影响。基于各项结构性成本动因对企业成本的作用机理,逐一设计单项结构性成本动因独立控制策略,不仅能够优化企业的成本发生态势和成本定位,而且可以帮助企业创造成本竞争优势。
The structural cost drivers such as the enterprise scale,business scope,learning and its spill,geographical location and technologies and its innovation,which are difficult to be changed after they have taken a long time to be formed,have significant influence on the operation cost of an enterprise.Based on the influence mechanism of strategic cost drivers on cost,designing the independent control tactics of single strategic cost driver can not only optimize the situation that cost occurs and cost position but also help enterprises create cost competitive advantages.
出处
《中国石油大学学报（社会科学版）》
2010年第5期11-16,共6页
Journal of China University of Petroleum (Edition of Social Sciences)
关键词
战略成本动因
结构性成本动因
控制策略
成本竞争优势
strategic cost drivers
structural cost drivers
control tactics
cost competitive advantages
