摘要
广义成本管控是一项跨学科、跨层次、跨领域的开放、延伸、交融的全新成本管控的系统工程;仅局限于人力资源、物力资源和费用开支进行有效控制,仅关注于作业流程、关键设备、消耗指标进行节点管理,仅拘泥于捡芝麻、抱西瓜的思想认知的逐步提高,均不适应高度市场化经济条件下成本管理的新格局。成本管控除了要对可控制、可量化目标进行有效控制外,还要就企业管理全过程所产生的边际成本、机会成本、风险成本以及其他无形成本进行监控,从而形成一种跳出为抓成本而抓成本的新思路;其旨在强调对企业生产经营的各个方面,各个环节以及各个阶段的所有成本进行高效控制,从而形成全员、全方位、宽领域管控成本的理念。
Generalized cost control is a system engineering of interdisciplinary,cross layer,cross area of open,extension,integration of new cost control; Only effective control on human resources,material resources and cost,only focuses on the node management in operation process,key equipment,consumption index,gradually increase the limit to the examination of sesame,watermelon ideological cognition,can not adapt to the new pattern of market economy under the conditions of cost management. Cost control in addition to the controllable,measurable goals for effective control,monitoring the marginal cost,and the whole process of enterprise management the opportunity cost,risk cost and intangible cost,thus forming a kind of jump out of pay cost and grasp new ideas cost; the emphasis on all aspects of the production and operation of enterprises,effective control of all the cost of each link and each stage,thus forming a full,all-round,wide area control cost concept.
出处
《铜业工程》
CAS
2014年第3期78-82,共5页
Copper Engineering
关键词
广义成本
成本管控
思路与实践
成本意识
效益
generalized cost
cost control
the ideas and practice of cost consciousness
benefit
