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作为隐藏于经济组织总成本之中、游离于财务审计监督之外的成本,隐性成本对于制造企业的损害是超乎想象的,它掩盖了经济数据的真实性,使制造企业管理层对经营活动的观察可能偏离实事求是的轨道,因此将给制造企业传统的生存和发展模式带来严峻挑战。本文笔者将首先阐述隐性成本给制造企业发展带来的挑战,然后从引发制造企业隐性成本的原因出发,针对性制定控制对策。
As hidden in the total cost of the economic organization, the cost of hidden from the financial audit oversight, hidden costs for the damage done by manufacturing enterprises is beyond imagination, it masks the authenticity of economic data, so that manufacturing management to operate Observations of activities may deviate from the track of seeking truth from facts, and thus pose a serious challenge to the traditional survival and development model of manufacturing enterprises. In this paper, I will first elaborate the hidden costs of manufacturing enterprises to bring challenges to the development, and then trigger the hidden costs of manufacturing enterprises for the reasons, the development of targeted control measures.