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本文拟从控制论的基本原理出发,分析成本控制——这一对我国绝大多数企业至关重要的命题,以寻求符合现时我国企业普遍情况的成本控制机制,论证唯有实施改善性的成本控制,才是促使我国企业经营成功的有效途径。一、由控制论的基本原理拓展出的三种成本控制机制的比较研究控制论的基本理论认为,控制的首要目的在于“维持现状”。即在变化着的内、外部环境中,通过控制工作不断将计划的执行结果与拟定的标准进行比较,并及时采取必要的措施纠正偏差,保证按计划实施活动的结果尽可能地接近原定目标。与
This article intends to proceed from the basic theory of cybernetics and analyze the cost control - a proposition that is crucial to the vast majority of enterprises in our country in order to seek a cost control mechanism that suits the prevailing conditions in our country and demonstrate the cost of implementing the improvement only Control, is to promote the success of our business management an effective way. I. Comparative Study of Three Cost Control Mechanisms Developed by the Fundamentals of Cybernetics The basic theory of Cybernetics holds that the primary purpose of control lies in “maintaining the status quo.” That is, in the changing internal and external environment, the control program continuously compares the planned implementation results with the proposed standards and promptly takes the necessary measures to correct the deviation so as to ensure that the results of the planned implementation activities are as close as possible to the original target . versus