摘要
成本控制是保证成本管理目标实现的管理行为之一,目的是实现企业利益最大化。在资金流动率较大的旅游上市公司中,由于受到旅游业发展不成熟等因素的限制,其对成本控制效率的考核较为疏忽。然而,成本控制效率的准确评估可以促进相应策略的有效实施,改善企业经营管理,转变经营机制,全面提高企业素质,使企业在市场竞争的环境下生存、发展和壮大。因此,本文在创新应用DEA模型的同时,进行了实证分析,以说明考核成本控制效率的意义和重要性。
Cost control is one of the management acts to ensure cost management goals, and the aim is to maximize business interests. Due to the immature development of tourism and other factors to limit, tourism listed companies having large capital turnover have relatively ignored the assessment of the efficiency of cost control. However, an accurate assessment of the efficiency of cost control can promote the effective implementation of appropriate strategies, and improve the operation and management of enterprises, change the operating mechanism, and comprehensively improve the quality of the enterprise to enable enterprises to survive in the competitive environment of market development and growth. Therefore, this paper applies the DEA model and carries out the empirical analysis to illustrate the significance and importance of the assessment of cost control efficiency.
出处
《企业活力》
2012年第7期78-83,共6页
Enterprise Vitality
关键词
旅游上市公司
成本控制
效率
DEA
tourism listed companies
cost control
efficiency
DEA
