基于双重控制标准的企业成本控制系统内部构成及耦合机理研究

Research on the Internal Structure and the Coupling Mechanism of the Cost-control System in Enterprises Based on the Dual Cost-control Standards

本文系统地提出了双重控制标准这一管理思想概念,分析了双重控制标准的内涵,构建了基于双重控制标准的企业成本控制系统,并且认为该系统是由成本控制标准子系统、成本计量子系统和成本控制考评与激励子系统组成的。本文在分析上述三个子系统功能的基础上,研究了三个子系统之间的偶合关系,进一步剖析了三个子系统间耦合的联动效应。

The cost-control system in enterprises based on the dual cost-control standards consists of cost-control standard subsystem,the cost measurement subsystem and the cost-control,evaluation and in centives subsystems.Cost-control standard subsystem generates the ＂benchmark＂ cost-control standards and the ＂model＂ cost-control standards.Cost measurement subsystem provides the actual cost of the prod ucts or operations,cost-control,evaluation and incentive subsystem cost-control standard conducts an evaluation of the results of the evaluation and incentive system to stimulate employees to take positive ac tion to control costs.Those three subsystems have a coupling relationship with each other and produce connected effects.