摘要
本文对企业成本控制制度有效运行的参与者进行了划分,根据信息是否对称界定了成本执行者中的高层职位执行者和低层级职位执行者,提出成本控制制度运行的有效性取决于成本控制的监管者和成本控制的低层级职位执行者之间的博弈均衡点。文章同时还探讨了影响企业成本控制制度运行有效性的因素,并就提高中小型纺织服装企业成本控制制度运行有效性提出了一些建议。
The paper classified the participants in the operation of enterprise cost control system, defined senior-rank operators and low-rank operators according to symmetry of information, and pointed out the game equilibrium between supervisors and low-rank operators which is decisive to the operating effectiveness of cost control system. It also discussed the factors that affect the operating effectiveness and gave some suggestions on how to improve operating effectiveness of cost control system for small- and medium-sized textile and apparel enterprises.
出处
《纺织导报》
CAS
北大核心
2014年第3期28-30,共3页
China Textile Leader
基金
北京服装学院创新团队项目"世界城市背景下北京文化创意产业发展研究"(项目编号:2001T-05)
关键词
博弈论
中小纺织服装企业
成本控制
运行有效性
game theory
textile and apparel SMEs
cost control
operating effectiveness
