隐性成本含义、估测方法和控制方法研究述评  

A review on implication,estimation method and control method of hidden costs

作　　者：高妮妮[1] 刘子先[1] 

机构地区：[1]天津大学管理与经济学部,天津300072

出　　处：《科研管理》2014年第9期69-78,共10页Science Research Management

基　　金：国家自然科学基金资助项目(70871086)

摘　　要：隐性成本作为成本内容的重要组成部分,在很大程度上影响着企业的决策和财务绩效,更关乎企业的长远发展,目前隐性成本已成为近些年来企业成本管理的重要内容。为了对目前隐性成本的研究有系统地认识和了解,文章在对国内外相关文献进行回顾的基础上,对隐性成本含义、隐性成本的估测方法和控制方法进行分析述评,总结了目前研究存在的不足,并对未来隐性成本进一步需要深入研究的问题进行展望。Hidden costs are an important part of cost and they not only influence the organization's decision and finance performance in a large part,but also have been the main object of cost management.In order to learn and recognize the situation of the hidden cost research,the paper,based on a review of literature on hidden costs at home and abroad,the implication,estimation method and the control method of hidden costs were analyzed,and the shortcomings of hidden costs research were analyzed,and we points out some further research areas of hidden costs.

关 键 词：隐性成本含义 隐性成本估测方法 隐性成本控制方法 述评 

分 类 号：F275.3[经济管理—企业管理]