【摘要】 根据企业边界理论和主动成本控制理论,研究了如何在企业边界动态化的基础上进一步加强企业的成本控制问题.通过描述企业边界的动态化趋势及其对成本管理的影响,阐明了企业应跨越其传统边界,本着合作互利的态度与其他企业积极结成动态联盟,借助于他人的力量实现用最小的成本来完成自身目标的经营方式的观点,提出了企业的成本管理者应该立足于企业的整体,从长期战略角度考虑,实现企业的主动成本控制的建议.更多还原

【Abstract】 Applying the theory of enterprise border and active cost control, a method to enhance the cost control based on the dynamic border of enterprise is presented. Based on the analysis of the dynamic trend of enterprise border and its affection on cost control, the essay promotes a viewpoint, that is, enterprise should exceed its traditional border and make an dynamic alignment with other enterprises on the basis of mutual benefit, which could assist itself with least cost by taking advantage of others. The managers should focus on of the integrality enterprise and make long-term strategy to realize active cost control.更多还原