企业筹资中亟待重视非显性成本的管理

Inexplicit-Cost Management, An Urgent Issue to be Taken Care during Enterprise Funding

在企业筹资过程中,必然会导致非显性成本的产生。非显性成本具有不可控、误导等特性,往往掩盖企业总成本的真实性,影响决策的预期效应,影响经济决策的科学判断和正确选择。因此,不能把非显性成本排除在经济形势观察的视野之外,为此对铁路企业筹资中降低非显性成本提出有关建议。

During the process of enterprise funding, the inexplicit-cost willunavoidably take place. Due to the uncontrollable and misleading character ofinexplicit-cost, it often conceals the facticity of enterprise's total cost, impacts tothe expected forecast result of decision and influences the scientific judgmentand proper determination for economical decision. Hence it ought to include theinexplicit-cost into the study of economical situation. This paper also givesrelevant suggestions in reducing inexplicit-cost during the funding of railwayenterprise.