现代企业成本控制机制研究

The Research on Cost Control Mechanism of Modern Enterprise

传统意义上的成本控制方法体系构建于"收入-费用=利润"的数量关系之上,不惜一切代价绝对地削减成本以保持一定的利润水平是其最显著特征。现代企业成本控制突破了企业这种价值观,而是将利润观念与成本控制语境演进进行对称研究,并进而建立了现代企业成本控制机制整体框架。在具体操作上,成本核算、成本控制与成本分析三位一体的实现是企业生产方式再造、成本流程设计与最佳成本控制方式选择的整体性制度安排。最后提出企业制度效应决定了成本控制方法体系的选择,任何期望不改变企业组织现存状态的成本控制都有必要进一步改进。

The traditional cost-control system built on the relationship of ＂revenue-cost=profit＂, try to cut costs in order to maintain a certain level of profit at all costs is its most prominent features. The cost-control of Modern Enterprise break through such values, turning towards carrying out the symmetrical research between profit idea and the evolution of costcontrol linguistic environment, and then establish the overall framework of cost control mechanism of Modem Enterprise. In concrete operations, the realization of trinity among the cost accounting, the cost control and cost analysis equates the overall institutional arrangements of enterprise production method restoration, cost process design and best cost control mode selection. Finally it propose the choice of cost control system is decided by the enterprise system effect, the cost control which base on any expectation of no changing the existing state of enterprise＇s organization has the necessity to further improve.