基于双重控制标准的企业成本控制系统内部构成及耦合机理研究  

Research on the Internal Structure and the Coupling Mechanism of the Cost-control System in Enterprises Based on the Dual Cost-control Standards

作　　者：张明明[1] 

机构地区：[1]哈尔滨工程大学,黑龙江哈尔滨150001

出　　处：《情报科学》2013年第6期126-128,134,共4页Information Science

基　　金：国家自然科学基金项目(71072075);教育部博士点基金项目(20092304110017);黑龙江省自然科学基金(G201135);中央高校基本科研业务费专项基金项目(HEUCF20121308)

摘　　要：本文系统地提出了双重控制标准这一管理思想概念,分析了双重控制标准的内涵,构建了基于双重控制标准的企业成本控制系统,并且认为该系统是由成本控制标准子系统、成本计量子系统和成本控制考评与激励子系统组成的。本文在分析上述三个子系统功能的基础上,研究了三个子系统之间的偶合关系,进一步剖析了三个子系统间耦合的联动效应。The cost-control system in enterprises based on the dual cost-control standards consists of cost-control standard subsystem,the cost measurement subsystem and the cost-control,evaluation and in centives subsystems.Cost-control standard subsystem generates the ＂benchmark＂ cost-control standards and the ＂model＂ cost-control standards.Cost measurement subsystem provides the actual cost of the prod ucts or operations,cost-control,evaluation and incentive subsystem cost-control standard conducts an evaluation of the results of the evaluation and incentive system to stimulate employees to take positive ac tion to control costs.Those three subsystems have a coupling relationship with each other and produce connected effects.

关 键 词：控制标准 成本控制系统 耦合机理 

分 类 号：F275[经济管理—企业管理]