Abstract
Applying the theory of enterprise border and active cost control, a method to enhance the cost control based on the dynamic border of enterprise is presented. Based on the analysis of the dynamic trend of enterprise border and its affection on cost control, the essay promotes a viewpoint, that is, enterprise should exceed its traditional border and make an dynamic alignment with other enterprises on the basis of mutual benefit, which could assist itself with least cost by taking advantage of others. The managers should focus on the integrality enterprise and make long-term strategy to realize active cost control.
| Original language | English |
|---|---|
| Pages (from-to) | 1453-1455+1523 |
| Journal | Harbin Gongye Daxue Xuebao/Journal of Harbin Institute of Technology |
| Volume | 36 |
| Issue number | 11 |
| State | Published - Nov 2004 |
| Externally published | Yes |
Keywords
- Active cost control
- Cost driver
- Dynamic alignment
- Enterprise border
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