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成本控制的原动力,在于“以节约求增产”。对有限的资源,尽量降低耗费,为社会提供较多的产品,增加企业盈利。在宏观调控与企业利益之间,存在着企业利益动机与资源短缺、经营环境恶化的矛盾,如何使企业行为合理化,我们认为:一方面使企业瞄准市场,适应市场需求与变化组织生产;另一方面促使企业挖掘内部潜力,强化内部管理。这二点是经济管理理论无法回避的问题,也是成本控制理论必须予以研究的问题。资金运动会计理论创始人,在其成本
The driving force of cost control lies in “increasing production by saving.” For limited resources, minimize costs, provide more products for the community, and increase corporate profits. Between macro-control and corporate interests, there is a conflict between corporate motives and resource shortages and deterioration of business environment. How to rationalize corporate behaviors, we believe that: on the one hand, companies should aim at the market and adapt to market demand and change to organize production; The aspect encourages companies to tap internal potential and strengthen internal management. These two points are problems that economic management theory cannot avoid, and they must be studied in cost control theory. The founder of fund sports accounting theory at its cost