论结构性成本动因对成本的作用机理

Research on the Influence Mechanisms of Structural Cost Drivers on Enterprise Cost

企业规模、业务范围、学习与学习溢出、地理位置、技术和技术创新以及多样性等结构性成本动因对企业营运成本有重大影响,能够决定企业的成本发生态势和成本定位。深入分析结构性成本动因各构成要素对成本的作用机理,不仅能够发现隐藏在生产经营过程之外诱导企业成本发生的真因,而且也可以为设计结构性成本动因控制策略提供依据。

The structural cost drivers such as the enterprise scale,business scope,learning and its spill,geographical location,technologies and its innovation and diversity,which can determine the situation that cost occurs and cost position,have significant influence on the operation cost of an enterprise.Analyzing deeply the influence mechanisms of structural cost drivers on cost can not only find the real factors hidden outside the process of production and operation that make cost occur but also provide the basis for designing the control tactics of structural cost drivers.It is extremely beneficial to controlling strategic cost drivers.