论文部分内容阅读
隐性成本是相对于企业显性成本而言的一种隐藏于企业总成本之中且游离于财务监督之外的无形成本或潜在成本。本文着重从意识形态、成本控制体系、组织结构、企业的信誉度和领导与激励机制等几个方面,分析当前交通运输企业隐性成本的诱因。而企业隐性成本的防范举措也是一项复杂的系统工程,需要强调“以人为本,成本优先”的管理思想,必须立足于企业实际,牢固树立成本理念,培养领导者素质,建立激励竞争机制,强化过程控制,促进企业的跨越式发展。
Implicit cost is an intangible or potential cost that is hidden from the total cost of the enterprise relative to the apparent cost of the enterprise and that is free from financial supervision. This article focuses on the inducement of hidden costs of transportation enterprises from several aspects such as ideology, cost control system, organizational structure, business reputation and leadership and incentive mechanisms. The preventive measures of hidden costs of enterprises are also a complicated systematic project. It is necessary to emphasize the management idea of “people-oriented and cost-priority”. Based on the reality of enterprises, we must firmly establish the concept of cost, cultivate the qualities of leaders, and establish an incentive competition mechanism , Strengthen the process control, and promote the development of enterprises by leaps and bounds.