【作者】 黄东英； 王凤洲；

【Author】 HUANG Dongying;WANG Fengzhou;Jimei University,School of Business Administration;

【机构】 集美大学工商管理学院；

【摘要】 在梳理总结企业文化及其对成本管理影响文献的基础上,探讨企业文化对成本管理的影响机理,包括通过唤起员工的内在驱动力来影响成本管理、通过企业家来影响成本管理、通过塑造学习氛围和创新环境来推动成本管理模式的变革以及通过树立企业形象来影响成本管理,并根据该影响机理建议企业可以通过利用员工的自我意识降低企业成本、通过发挥企业家的主导力量来影响成本管理、通过塑造开放鼓励创新的企业文化来推动成本管理模式的改进或创新以及通过良好企业文化树立正面的企业形象来改善成本管理。更多还原

【Abstract】 Based on summarization of the connotation of corporate culture and literature review about the influence of culture on cost management,the article tried to explore the mechanism of how corporate culture affect cost management,including appealing the internal driving force of employees to affect the cost management,using entrepreneurs’ influence to control cost management,improving cost management model and influencing the cost management by setting up the enterprise image. Finally,suggested that companies can reduce business costs by arousing the self-awareness of employee, play a dominant force by entrepreneurs to influence the cost of management and improve,innovate cost management model by shaping an open,encouraging corporate culture or establish a positive corporate image through good corporate culture.更多还原