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一、管理成本的内涵 古典经济学家马歇尔在1890年出版的《经济学原理》一书中第一次把企业家的管理才能作为与土地、劳动和资本并列的因素纳入到决定生产的要素中来。这种观点在今天不仅已经得到管理理论界和实业界的普遍认同,而且已经被经理市场的发展和职业经
First, the connotation of management costs Classical economics economist Marshall published in 1890 << Principles of Economics >> a book for the first time entrepreneurial management ability as a parallel with land, labor and capital into the factors that determine the production Come. This view has today not only been widely recognized by the management theory and industry, but also has been the development of the manager market and occupation