摘要
企业是以盈利为目的的经济组织,很多企业管理者会使用各种方法来加强企业的成本管理。企业经营中往往存在大量的隐性成本,这些隐性成本会在很大程度上阻碍企业的正常运行,给企业的经营管理和持续发展埋下重大隐患。企业发展战略、企业经营管理等方面是企业隐形成本形成的原因。
Enterprises are economic organizations whose purpose is to make profits.Many business managers use various methods to strengthen their cost management.There are often a large number of hidden costs in the operation of enterprises which will hinder the normal operation of the enterprise to a large extent,and bring forth major hidden dangers for the management and sustainable development of the enterprise.Enterprise development strategy,business management and other aspects are the reasons for the formation of hidden costs of enterprises.
作者
杨琛
张斗胜
YANG Chen;ZHANG Dou-sheng(Hefei College of Finance and Economics, Hefei Anhui 230000, China;Anhui University, Hefei Anhui 230000, China)
出处
《吉林工程技术师范学院学报》
2021年第8期73-75,共3页
Journal of Jilin Engineering Normal University
基金
安徽省教育厅质量工程教学研究项目(2019jyxm0820)。
关键词
企业
隐性成本
发展战略
经营管理
Enterprise
Hidden Cost
Development Strategy
Operation Management