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在有关企业成本控制管理的研究中,一般是从成本控制本身来分析问题,未考虑到由于企业所处生命周期阶段的不同,成本控制的侧重也应有所不同,为此不能很好的指导解决实际问题。本文从成长企业角度出发,通过对成长型企业自身特点进行分析,阐述了成长型企业成本控制的主要内涵及主要特征,重点研究了成长型企业成本基本程序及主要控制方法,最后对于处于成长型阶段的企业成本控制提出几点建议。
In the research on cost control and management of enterprises, the problem is usually analyzed from the cost control itself, without considering that due to the difference in life cycle phases of the enterprises, the focus of cost control should be different, which can not be well guided solve the real problem. Based on the analysis of growth enterprises, this paper expounds the main connotation and main features of growth enterprises’ cost control, focuses on the basic procedures and main control methods of growth enterprises, and finally, Stage of corporate cost control made a few suggestions.