成本动因与“降成本”：微观视角

Cost Drivers and Cost Reduction: from a Micro Perspective

本文基于“业务驱动财务”的机理,从微观视角分析了企业成本动因,并进一步结合我国成本管理现状,对财务在“降成本”的独特作用及“业财融合”的必要性展开讨论。本文认为,业务与管理驱动了成本,它们之间存在显著相关性,财务主动、全面融入公司战略层面及业务运营各环节能够为“降成本”提供坚实的基础。在中国当前成本管理实践中,以“业财融合”为基础探索“降成本”的思路,不仅有助于明确成本动因,而且能够为降成本提供全方位的决策支持。

Based on the mechanism of"Business Driven Finance",this paper analyzes the cost drivers of enterprises from a micro perspective,and further discusses the unique role of finance in cost-reduction activities and the necessity of"Business-Finance Integration"in light of the current situation of financial management in China.The main idea of this paper is that business and management activities are the critical cost drivers.There is a significant correlation between cost and business activities.Finance initiative and full integrate into the strategic level of the company strategy and business operations can provide a solid basis for Cost-reduction reform.In China's,exploring ways to reduce costs based on the integration of business and finance will not only help to clarify the cost drivers,but also provide comprehensive decision support for cost reduction.