成本管理中人文因素作用初探  

The Role of Humanistic Factors in Cost Management

作　　者：邹德蓉 ZOU Derong(School of Economics,Gansu University of Political Science and Law,Lanzhou 730070,China;School of Continuing Education,Lanzhou Institute of Tehnology,Lanzhou 730050,China)

机构地区：[1]甘肃政法大学经济学院,甘肃兰州730070 [2]兰州工业学院继续教育学院,甘肃兰州730050

出　　处：《兰州工业学院学报》2024年第5期111-115,共5页Journal of Lanzhou Institute of Technology

摘　　要：实现效益最大化属于企业经营的重要目标,而成本与效益密切相关,企业需要强化成本管理,才能增加自身效益。人文因素在成本管理中扮演着不可忽视的角色。基于此,从成本管理在企业中的具体应用出发,阐述人文因素在企业成本管理中的重要性,总结出以人为本企业成本管理的特点并提出应对策略,以期助力企业成本管理水平提升,使企业形成更加完善的成本管理体系,得以长足发展。Maximizing benefits is an important goal of enterprise management,and costs are closely related to benefits.Enterprises need to strengthen cost management in order to increase their own benefits.Humanistic factors play an important role in cost management.Based on this,starting from the specific application of cost management in enterprises,this paper expounds the importance of humanistic factors in enterprise cost management,summarizes the characteristics of people-oriented enterprise cost management and puts forward some countermeasures,with a view to helping enterprises improve their cost management level,forming a more perfect cost management system and making great progress.

关 键 词：成本管理 人文因素 成本核算 成本决策 

分 类 号：F270[经济管理—企业管理]