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成本管理中人文因素作用初探

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实现效益最大化属于企业经营的重要目标,而成本与效益密切相关,企业需要强化成本管理,才能增加自身效益.人文因素在成本管理中扮演着不可忽视的角色.基于此,从成本管理在企业中的具体应用出发,阐述人文因素在企业成本管理中的重要性,总结出以人为本企业成本管理的特点并提出应对策略,以期助力企业成本管理水平提升,使企业形成更加完善的成本管理体系,得以长足发展.
The Role of Humanistic Factors in Cost Management
Maximizing benefits is an important goal of enterprise management,and costs are closely related to benefits.Enterprises need to strengthen cost management in order to increase their own benefits.Humanistic fac-tors play an important role in cost management.Based on this,starting from the specific application of cost man-agement in enterprises,this paper expounds the importance of humanistic factors in enterprise cost management,summarizes the characteristics of people-oriented enterprise cost management and puts forward some countermeas-ures,with a view to helping enterprises improve their cost management level,forming a more perfect cost manage-ment system and making great progress.

cost controlhumanistic factorscost accountingcost decision

邹德蓉

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甘肃政法大学 经济学院,甘肃 兰州 730070

兰州工业学院 继续教育学院,甘肃 兰州 730050

成本管理 人文因素 成本核算 成本决策

2024

兰州工业学院学报
兰州工业学院

兰州工业学院学报

影响因子:0.205
ISSN:1009-2269
年,卷(期):2024.31(5)