摘要
农业高新技术企业本质上具有高投入、高风险、高收益、高变化率等特征。企业成本控制重点在于人才和知识,战略上要以人力资源管理为重点。农业高新技术企业可以通过创新存货成本管理,优化决策行为,创新成本管理流程,加强战略成本控制,提高资源利用率等措施来提高成本控制能力。通过围绕提高核心能力,建立扁平柔性组织来制定成本控制战略。
Agricultural hi-tech enterprises essentially have such characteristics as high investment, high risk,high income,high rate of change and so on. The key of cost control lies in the talented personnel and the knowledge. They may control the cost through innovating cost inventory management, optimizing decision-making behavior, innovating cost management flow and so on. Agricultural hi-tech enterprises revolve to sharpen core ability, establish fiat flexibility organizations in order to formulate the cost control strategy.
出处
《西北农林科技大学学报（社会科学版）》
2007年第3期62-65,共4页
Journal of Northwest A&F University(Social Science Edition)
关键词
农业高新技术企业
成本管理
成本控制战略
agricultural hi-tech enterprise
cost management
cost control strategy
