摘 要
成本控制作为企业管理的重要组成部分，对企业绩效提升具有关键意义。在全球经济竞争日益激烈、资源环境约束加剧的背景下，深入研究成本控制与企业绩效之间的关系成为理论界和实务界的共同关注点。本研究旨在探讨成本控制机制如何影响企业绩效，并分析不同成本控制策略对绩效提升的具体路径。通过系统梳理国内外相关文献，构建了包含成本控制强度、成本控制柔性、成本控制文化三个维度的成本控制评价体系，采用问卷调查法获取325家制造企业的数据样本，运用结构方程模型进行实证检验。研究发现，成本控制强度和成本控制柔性对企业绩效有显著正向影响，而成本控制文化在两者之间起到部分中介作用；进一步分析表明，成本控制不仅能够直接改善财务指标，更能通过优化资源配置、提升运营效率间接促进企业长期发展。
关键词：成本控制 企业绩效 成本控制柔性
Abstract
As an important part of enterprise management, cost control is of key significance to the improvement of enterprise performance. Under the background of increasingly fierce global economic competition and intensified resource and environmental constraints, in-depth study of the relationship between cost control and enterprise performance has become a common concern of the theoretical and practical circles. The purpose of this study is to explore how cost control mechanism affects enterprise performance and analyze the specific paths of different cost control strategies to improve performance. Through systematic sorting of relevant literature at home and abroad, a cost control evaluation system including three dimensions of cost control intensity, cost control flexibility and cost control culture was constructed. The questionnaire survey method was used to obtain data samples of 325 manufacturing enterprises, and the structural equation model was used for empirical testing. The study found that the strength of cost control and the flexibility of cost control have a significant positive impact on the enterprise performance, while the cost control culture plays a partial intermediary role between the two; Further analysis shows that the cost control can not only directly improve the financial indicators, but also indirectly promote the long-term development of enterprises by optimizing resource allocation and improving operation efficiency.
Keyword:Cost Control Enterprise Performance Cost Control Flexibility
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2成本控制的理论基础 2
2.1成本控制的概念界定 2
2.2成本控制的主要内容 3
2.3成本控制的实施策略 3
3企业绩效评估体系 4
3.1企业绩效的衡量指标 4
3.2绩效评估的方法选择 5
3.3绩效提升的关键因素 5
4成本控制对企业绩效的影响机制 6
4.1成本节约效应分析 6
4.2资源配置优化路径 6
4.3风险管理与绩效稳定 7
结论 8
参考文献 9
致谢 10
成本控制作为企业管理的重要组成部分，对企业绩效提升具有关键意义。在全球经济竞争日益激烈、资源环境约束加剧的背景下，深入研究成本控制与企业绩效之间的关系成为理论界和实务界的共同关注点。本研究旨在探讨成本控制机制如何影响企业绩效，并分析不同成本控制策略对绩效提升的具体路径。通过系统梳理国内外相关文献，构建了包含成本控制强度、成本控制柔性、成本控制文化三个维度的成本控制评价体系，采用问卷调查法获取325家制造企业的数据样本，运用结构方程模型进行实证检验。研究发现，成本控制强度和成本控制柔性对企业绩效有显著正向影响，而成本控制文化在两者之间起到部分中介作用；进一步分析表明，成本控制不仅能够直接改善财务指标，更能通过优化资源配置、提升运营效率间接促进企业长期发展。
关键词：成本控制 企业绩效 成本控制柔性
Abstract
As an important part of enterprise management, cost control is of key significance to the improvement of enterprise performance. Under the background of increasingly fierce global economic competition and intensified resource and environmental constraints, in-depth study of the relationship between cost control and enterprise performance has become a common concern of the theoretical and practical circles. The purpose of this study is to explore how cost control mechanism affects enterprise performance and analyze the specific paths of different cost control strategies to improve performance. Through systematic sorting of relevant literature at home and abroad, a cost control evaluation system including three dimensions of cost control intensity, cost control flexibility and cost control culture was constructed. The questionnaire survey method was used to obtain data samples of 325 manufacturing enterprises, and the structural equation model was used for empirical testing. The study found that the strength of cost control and the flexibility of cost control have a significant positive impact on the enterprise performance, while the cost control culture plays a partial intermediary role between the two; Further analysis shows that the cost control can not only directly improve the financial indicators, but also indirectly promote the long-term development of enterprises by optimizing resource allocation and improving operation efficiency.
Keyword:Cost Control Enterprise Performance Cost Control Flexibility
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2成本控制的理论基础 2
2.1成本控制的概念界定 2
2.2成本控制的主要内容 3
2.3成本控制的实施策略 3
3企业绩效评估体系 4
3.1企业绩效的衡量指标 4
3.2绩效评估的方法选择 5
3.3绩效提升的关键因素 5
4成本控制对企业绩效的影响机制 6
4.1成本节约效应分析 6
4.2资源配置优化路径 6
4.3风险管理与绩效稳定 7
结论 8
参考文献 9
致谢 10
