论文部分内容阅读
成本总是相对于特定的利益主体而言的,即利益主体为特定目的所发生的耗费。由于企业是经济活动的主要承担者,因而典型意义上的成本是企业成本,成本管理即指企业的成本管理。然而,现代经济活动已大大超出了企业的范围和层次,而表现出明显的社会性,即成本行为和结果已远远不是企业的事。而是超出了企业范围,具有了社会意义。比如,企业的成本补偿标准就涉及到企业与包括国家在内的各方面分配关系;所有企业成本的总和,反映了全社会的耗费水平,并对一个国家的经济实力产生潜在影响。为此,国家作为社会利益的集中体现,必然要参与成本管理,从而形成了宏观成本管理。
The cost is always relative to a specific stakeholder, that is, the cost incurred by the benefit body for a specific purpose. Since the enterprise is the main undertaker of economic activities, the cost in the typical sense is the cost of the enterprise, and the cost management refers to the cost management of the enterprise. However, modern economic activities have greatly exceeded the scope and level of the enterprise, and they have shown obvious sociality, that is, the cost behavior and results are far from the enterprise. But beyond the scope of the company, it has social significance. For example, the cost compensation standard of an enterprise involves the distribution relationship between the enterprise and various parties including countries. The sum of all enterprise costs reflects the level of consumption of the entire society and has a potential impact on the economic strength of a country. For this reason, as a concentrated expression of social interests, the country will inevitably participate in cost management, thus forming macro-cost management.