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Organizing Cost Control For Business

Posted on:2013-06-25Degree:MasterType:Thesis
Country:ChinaCandidate:X T YueFull Text:PDF
GTID:2249330371984243Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the1980s, especially since the90s, there are two big social change factors changing enterprise behavior, one of them is the development of communication technology which provide unlimited possibilities for enterprise production and business operation’s innovation; the other is the enterprise organizational change, in the strategy as the center, which reduce the organizational level, management team, change the structure of organization, decision and the allocation. Two big innovation factors fundamentally change the enterprise behavior, and also destroyed the key hypothesis of cost calculation which designed in the20th century. Organization is the important part of cost calculation and cost management, so the innovation of organization will change the way to calculate and manage the cost. However, modern cost management theory neglect of the organization’s cost, and put too much concentrate on the production cost. The paper discussed the content of the organization cost and the influencing factors which based on organizational theory. What’s more, the paper puts forward the importance of the organization’s cost of enterprise, and on the basis of which, the optimization of the cost of enterprise organization basic strategy, in order to have the deep research in the theory of cost management to provide a little thinking.Any enterprise organization cost includes the structure of the organization of the construction of the cost and operation cost of the organization two aspects. The structure of the organization is in the formal organization, that works to determine the task decomposition and coordination, the combination of the frame system. When the enterprise constructs the organizational structure, they need to research and design the organization structure, the division of department, job assignment, personnel arrangement and so on. The expenses happened in the process of constructing organization belong to the cost structure. When the structure of the organization has been set up, it needs to be operated smoothly in order to achieve the objectives of the organization. To ensure the normal operation of the organization, the enterprise needs to establish various parts of rules and regulations, and the relationship between the organization coordination, communication, interpersonal relationship management decision making and other activities, and thus happen spending constitutes the organization operation costs. This article definite the meaning of organization construction in the view of organization construction, analyzes the content of the organization’s cost, characteristics, the introduction of the management cost concept, and makes a simple comparison between orga(?) cost and the traditional management cost.This paper aims at the organization’s cost coacept, content and summarizing the characters of exploratory. Based on the understanding of the organization’s cost, the paper researches the cost of enterprise organization’s various factors that in the point of view of the structure, and detailed analysis of the factors to influence the cost of the organization’s cost and do what effect to organization. In the last past, the paper puts forward the basic strategies of the organization’s cost optimization in the condition of our enterprise.First of all, briefly introduced the enterprise organization cost control theory, organization concept, characteristics, the organization cost concept as the breakthrough point,detailed introduces the control principle of the organization’s cost and control significance, and briefly introduces the management cost and the difference between the management cost and the organization cost.Second, detail introduce the structure theory, from the meaning of the organization construction, the evolution and the principle, process four aspects to this word organization construction is introduced, and from the closed system and the open system two development course of enterprise organization construction theory of a simple description.Third, analyzes the influence factors of enterprise organization cost. This paper analyzes the discretion of the organization’s cast by what factors, put forward to optimize organizational cost basic strategy to lay the foundation from the organization’s set, organization process, organization culture three general views.Finally, this paper puts forward the basic strategies of the organization’s cost optimization. The paper analysis of our enterprise cost management organization and the present situation of the costs do not lead to tissue the reasonable factor, put forward the practical and effective measures is the focus of this part.
Keywords/Search Tags:Organizing cost, Cost control, Organization construction
PDF Full Text Request
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