基于顾客偏好的企业成本控制的研究  

Study on the Enterprise's Cost Control Based on Client's Leaning

作　　者：苏程[1] 黄志丹[1] 

机构地区：[1]兰州交通大学机电工程学院,甘肃兰州730070

出　　处：《兰州商学院学报》2009年第2期114-117,共4页Journal of Lanzhou Commercial College

摘　　要：该文建立了基于顾客偏好的企业成本控制模型,并将矩阵对策理论引入到该模型中去,将顾客的偏好看成对策的一方,将各种费用的消耗、成本及损失看成另一方,将其组成对策矩阵,通过迭代法得到策略解,使企业能够在保证顾客偏好的基础上,把成本耗费降到最低,并且通过算例验证了该模型的有效性和合理性。The enterprise s cost control model based on client s leaning is built and matrix game theory is introduced into the system. Client s leaning and cost are regarded as matrix gamers,then game s method is gained by alternation,by which cost is controlled to rock bottom,lastly usefulness and reasonableness are proved by case.

关 键 词：成本控制 顾客偏好 矩阵对策 

分 类 号：F275.3[经济管理—企业管理]