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既往的成本管理研究,揭示其演变机理的研究较少:一是将成本管理演变的动因归结为外部环境的变化,忽略了演变主体的主观能动性在演变过程中的关键性主导作用;二是所采用的研究方法缺乏动态性。本文在已有研究成果的基础上,提出成本管理演化的双动因驱动论,即外生动因——环境的变化和内生动因——成本管理主体的主观能动性两大因素共同驱动成本管理的持续性演化过程。研究启示:培养和提高企业对环境变化的反应、识别和分析的能力;重视企业学习能力的培育;鼓励创新的企业成本管理文化。
Previous studies on cost management reveal that there are few researches on its evolution mechanism. One is that the motivation of the evolution of cost management is attributed to the change of the external environment, while the subjective initiative of the evolving agent ignores the key leading role in the evolving process. The research methodology used lacks dynamics. Based on the existing research results, this dissertation puts forward the double-drive theory of cost management evolution, that is, the exogenous drivers-the changes of the environment and the endogenous factors-the subjective initiative of the cost management entities together drive the continuation of cost management Sexual evolution process. Research inspiration: to cultivate and improve business response to environmental change, identification and analysis capabilities; emphasis on enterprise learning ability cultivation; encourage innovative corporate cost management culture.