论文部分内容阅读
所谓的成本动因,即导致成本生成的因素,数个成本动因综合到一起便可以决定某个项目的造价成本。对于不同的企业而言,关系到企业发展的成本动因也各有差异,所以对于各项活动所具备的成本动因进行分析,掌握各类活动开展所涉及及的成本类别及其地位的形成机制与改变原因,就可以有效优化活动的价值生成过程,并且增强活动的成本控制效果。本文将以电信企业为例,对其进行成本动因分析展开的必要性及其所涉及动因种类进行探讨,进而研究了这一分析手段在该类企业内的具体应用情况。
The so-called cost drivers, which led to the cost of generating factors, a number of cost drivers can be combined together to determine the cost of a project cost. For different enterprises, the cost drivers related to the development of the enterprise are also different. Therefore, it analyzes the cost drivers of each activity and masters the formation mechanism of the types of costs and their status involved in various activities. Change the reason, you can effectively optimize the activities of the value of the generation process, and enhance the cost control activities. This article will take telecom enterprises as an example to discuss the necessity of its cost driver analysis and the types of motives involved in it, and then to study the application of this method in such enterprises.