兰州工业学院学报2024,Vol.31Issue(5) :111-115.

成本管理中人文因素作用初探

The Role of Humanistic Factors in Cost Management

邹德蓉
兰州工业学院学报2024,Vol.31Issue(5) :111-115.

成本管理中人文因素作用初探

The Role of Humanistic Factors in Cost Management

邹德蓉1
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作者信息

  • 1. 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
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摘要

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.

Abstract

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.

关键词

成本管理/人文因素/成本核算/成本决策

Key words

cost control/humanistic factors/cost accounting/cost decision

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出版年

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
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