论执行性成本动因对成本的作用机理

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

员工参与、全面质量管理、联系、生产能力利用率和时机选择等执行性成本动因对企业营运成本有重大影响;深入分析执行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过程之外诱导企业成本发生的真因,而且也可以为设计执行性成本动因控制策略提供依据;极有利于企业战略成本动因控制。

The executive cost drivers such as staff enthusiasm,total quality management,the relations between value chain,production capacity utilization and choosing opportunities have significant influence on the operation cost of an enterprise.Analyzing deeply the influence mechanisms of executive cost drivers on cost can not only find the real factors hidden outside the process of production that make cost occur but also provide the basis for designing the control tactics of executive cost drivers.It is extremely beneficial to controlling strategic cost drivers.