隐性成本含义、估测方法和控制方法研究述评

科研管理 ›› 2014, Vol. 35 ›› Issue (9): 69-78.

隐性成本含义、估测方法和控制方法研究述评

高妮妮, 刘子先

天津大学管理与经济学部, 天津 300072

收稿日期:2013-05-17 修回日期:2013-12-26 出版日期:2014-09-25 发布日期:2014-10-22
作者简介:高妮妮（1985-），女（汉），山西运城人，天津大学管理与经济学部博士研究生，研究方向为工业工程和成本管理。
基金资助:
国家自然科学基金资助项目（70871086）。

A review on implication, estimation method and control method of hidden costs

Gao Nini, Liu Zixian

College of Management and Economics, Tianjin University, Tianjin 300072, China

Received:2013-05-17 Revised:2013-12-26 Online:2014-09-25 Published:2014-10-22

摘要/Abstract

摘要： 隐性成本作为成本内容的重要组成部分，在很大程度上影响着企业的决策和财务绩效，更关乎企业的长远发展，目前隐性成本已成为近些年来企业成本管理的重要内容。为了对目前隐性成本的研究有系统地认识和了解，文章在对国内外相关文献进行回顾的基础上，对隐性成本含义、隐性成本的估测方法和控制方法进行分析述评，总结了目前研究存在的不足，并对未来隐性成本进一步需要深入研究的问题进行展望。

关键词: 隐性成本含义, 隐性成本估测方法, 隐性成本控制方法, 述评

Abstract: Hidden costs are an important part of cost and they not only influence the organization's decision and finance performance in a large part, but also have been the main object of cost management. In order to learn and recognize the situation of the hidden cost research, the paper, based on a review of literature on hidden costs at home and abroad, the implication, estimation method and the control method of hidden costs were analyzed, and the shortcomings of hidden costs research were analyzed, and we points out some further research areas of hidden costs.

Key words: implication of hidden costs, hidden costs estimation method, hidden costs control method, review

中图分类号:

F275.3

高妮妮, 刘子先. 隐性成本含义、估测方法和控制方法研究述评[J]. 科研管理, 2014, 35(9): 69-78.

Gao Nini, Liu Zixian. A review on implication, estimation method and control method of hidden costs[J]. Science Research Management, 2014, 35(9): 69-78.

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