行为成本是成本研究的新课题——行为成本再探

Behavior Cost: A New Issue in the Study of Costs

本文在《成本创新 :行为成本初探》一文的基础上 ,对行为成本作进一步探讨 ,提出成本研究不能停留在工业经济时代 ,只研究产品成本 ,而应随着知识经济时代的到来进一步研究行为成本。

Based on the essay Cost Innovation: Initial Inquiries into Behavior Cost, the present essay goes further into behavior cost. It is suggested that, rather than a mere study of product cost as in the era of industrial economy, studies of cost should also include behavior cost, as we are at present in an age of knowledge economy.