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企业存在的目的是谋求收益,对企业成本的有效控制是企业利润最大化的前提,怎样才能做到低成本高利润呢?成本费用的控制显得至关重要,本文以我国制造业为例从费用粘性的视角解读成本费用的控制,分析高管激励对费用粘性的影响,以期找出高管激励对费用粘性的影响规律,便于企业更好的从费用粘性角度建立合理的薪酬激励制度和股权激励方案,在一定程度上降低企业的不必要的成本,有助于管理者在充分考虑费用粘性的基础上做出更科学的预测和决策。
The purpose of existence of the enterprise is to seek income, the effective control of the cost of the enterprise is the premise of the maximization of corporate profits, how to achieve low cost and high profit? Cost control is crucial, taking the manufacturing of our country as an example, Viscous perspective of cost control, analyze the impact of executive incentive on cost sticky, with a view to find out the impact of executive incentive on the sticky cost, to facilitate the establishment of enterprises from the perspective of cost sticky salary incentive system and equity incentive Programs, to some extent, reduce the unnecessary costs of the enterprise, help managers make more scientific predictions and decisions based on cost sticky.