技术经济一体化下的成本控制系统

The cost control system in technological economic integration

技术经济一体化要求企业成本控制必须与企业产品结构的设计、原材料的选择和生产工艺的制定结合起来。长期以来无论是传统的成本控制还是广义的成本控制,由于思维的滞后,技术与经济的关系都没有处理好。本文阐述了技术与经济的辩证关系,提出了技术经济一体化成本控制体系的框架构成,即成本控制系统的基础、核心、连接点、桥梁以及成本控制的重点等。

Technological economic integration refers to that enterprise cost control must be combined with the designing of product structure, the choosing of raw materials and the formulating of production process. For quite a long time, as for traditional cost control as well as for that in broad sense, the relationship between technology and economy has never been dealt with perfectly due to the lagging ideas. This article presents the dialectical relationship between technology and economy, proposing the framework of cost control system in technological economic integration, i. e., the foundation, core, linkage point, bridge and the focus of cost control in such a system.