成本责任流管理模式探索

成本管理粗放一直是困扰我国企业的重要问题,非系统化的管理模式、不健全的责任管理及其激励机制、人工化的支持手段是阻碍解决上述问题的症结。结合我国企业实际,加强成本与责任之间、责任与作业单元之间关系的管理与控制,从而支持动态成本控制,实现粗放管理向集约管理转化。提出了成本责任流及其管理模式,这一模式作为与物流、资金流、信息流和工作流并重的集成动态管理手段,是解决企业成本管理粗放问题的有效手段。

An Probe into Cost Responsibility Stream Management

The roughness within cost responsibility has long been an important problem for Chinese enterprises, which is weak in its non - systematic mode, insufficient responsibility management and motivation mechanism. Based on the reality of Chinese enterprise is confronted with, this article focuses on promoting cost responsibility stream mode, which is concurrent with logistic, current, informarion tools, that creates the integrated dynamic management.