成本控制战略之演进逻辑:基于产品寿命周期的视角

The Evolution of Cost Control Strategy :A Viewpoint Based on Life-Cycle Costing

本文试图借助产品寿命周期成本分析方法对成本控制战略的演进逻辑进行理论解读。着重从成本控制战略中涉及的关键特征变量,即控制环境、控制机制、控制形式、控制方法、控制内容和成本动因等,对各个阶段的变迁之诱因、特征变量之不同内涵及相互比较等进行系统的梳理和阐释。籍此,构筑一个为预测成本控制战略发展及完善企业实践的分析性框架。

This paper is devoted to make a theoretical analysis of the evolution of cost control strategy from the viewpoint of Life-Cycle Costing.It puts emphasis on the change of key characteristic variables,i.e.control environment,control mechanism,control form,control method,control content and cost driver,and it also compares and analyzes the cause of strategy change,the content of characteristic variables in different stages.It provides,thus,a basic framework of analysis for capturing future's development of cost control strategy and practice of companies.