摘要
就企业中经营单位实施成本控制还是价格控制问题,以交易费用分析为切入点,提出超值模式理论及其价格控制方法。以人的创造性本质力量对象化为支点,构建以需求、价值、偏好为结构,以商流、价流、物流为流程的超值模式。以超值交易法、超值核算卡、超值利润制为价格控制方法,实现“自我人”假设的“超本管理”,提升企业核心竞争力。
The cost control or price control of operate unit in the enterprise is presented, takes analyses of trade cost as angle, puts forward the theory of super value model and way of price control, takes demand, value, partial as structure, takes commercial flow, value flow, material flow as form, takes super value transaction, super value accounting, super value salary as method, realizes leap through ＂ matter nature management＂ and ＂ people nature management＂ facing ＂ super nature management＂, promotes core competitive power of enterprise.
基金
辽宁省教育厅高等学校科学研究项目(20040176)
关键词
超值模式
交易费用
超本管理
super value model
trade cost
super standard management
