摘 要
在当今全球化竞争日益激烈和资源环境约束趋紧的背景下，企业面临成本压力与可持续发展需求的双重挑战。本研究旨在探讨成本控制与企业可持续发展的协同机制，以实现经济效益与社会效益的双赢。通过对国内外相关理论文献的系统梳理，结合案例分析与实证研究方法，选取具有代表性的制造业企业为样本，构建了包含成本管理、环境绩效和社会责任三个维度的评价体系。研究发现，有效的成本控制不仅能够提升企业的盈利能力，还能通过优化资源配置促进节能减排和环境保护；同时，积极履行社会责任有助于塑造良好企业形象，增强市场竞争力。创新性地提出了基于全生命周期的成本管理模式，将环境因素纳入成本核算范畴，为企业提供了可操作性强的实践路径。研究表明，建立科学合理的协同机制是实现企业长期稳定发展的关键，为相关政策制定者和企业管理者提供了重要参考依据。
关键词：成本控制；可持续发展；协同机制
Abstract
In the context of intensifying global competition and tightening resource and environmental constraints, enterprises face dual challenges of cost pressures and sustainable development needs. This study aims to explore the synergistic mechanisms between cost control and corporate sustainability to achieve a win-win outcome in economic and social benefits. By systematically reviewing relevant theoretical literature both domestically and internationally, and employing case analysis and empirical research methods, this study selects representative manufacturing enterprises as samples to construct an evaluation system encompassing three dimensions: cost management, environmental performance, and social responsibility. The findings indicate that effective cost control not only enhances corporate profitability but also promotes energy conservation and environmental protection through optimized resource allocation. Meanwhile, active fulfillment of social responsibilities contributes to shaping a positive corporate image and enhancing market competitiveness. Innovatively, this study proposes a lifecycle-based cost management model that incorporates environmental factors into cost accounting, providing enterprises with a highly operational practical approach. The research demonstrates that establishing a scientific and rational synergistic mechanism is crucial for achieving long-term stable development, offering significant reference for policymakers and enterprise managers.
Keywords: Cost Control；Sustainable Development；Collaborative Mechanism
目 录
引言 1
一、成本控制的理论基础 1
（一）成本控制的基本概念 1
（二）成本控制的发展历程 2
（三）成本控制的主要方法 2
二、企业可持续发展的内涵 3
（一）可持续发展的定义与特征 3
（二）企业可持续发展的目标 3
（三）企业可持续发展的实践路径 4
三、成本控制与可持续发展的关联 4
（一）成本控制对可持续发展的影响 4
（二）可持续发展对成本控制的要求 5
（三）协同机制的构建原则 5
四、协同机制的具体实施 6
（一）技术创新与成本优化 6
（二）管理创新与效率提升 6
（三）政策支持与环境适应 6
结 论 7
致 谢 9
参考文献 10
在当今全球化竞争日益激烈和资源环境约束趋紧的背景下，企业面临成本压力与可持续发展需求的双重挑战。本研究旨在探讨成本控制与企业可持续发展的协同机制，以实现经济效益与社会效益的双赢。通过对国内外相关理论文献的系统梳理，结合案例分析与实证研究方法，选取具有代表性的制造业企业为样本，构建了包含成本管理、环境绩效和社会责任三个维度的评价体系。研究发现，有效的成本控制不仅能够提升企业的盈利能力，还能通过优化资源配置促进节能减排和环境保护；同时，积极履行社会责任有助于塑造良好企业形象，增强市场竞争力。创新性地提出了基于全生命周期的成本管理模式，将环境因素纳入成本核算范畴，为企业提供了可操作性强的实践路径。研究表明，建立科学合理的协同机制是实现企业长期稳定发展的关键，为相关政策制定者和企业管理者提供了重要参考依据。
关键词：成本控制；可持续发展；协同机制
Abstract
In the context of intensifying global competition and tightening resource and environmental constraints, enterprises face dual challenges of cost pressures and sustainable development needs. This study aims to explore the synergistic mechanisms between cost control and corporate sustainability to achieve a win-win outcome in economic and social benefits. By systematically reviewing relevant theoretical literature both domestically and internationally, and employing case analysis and empirical research methods, this study selects representative manufacturing enterprises as samples to construct an evaluation system encompassing three dimensions: cost management, environmental performance, and social responsibility. The findings indicate that effective cost control not only enhances corporate profitability but also promotes energy conservation and environmental protection through optimized resource allocation. Meanwhile, active fulfillment of social responsibilities contributes to shaping a positive corporate image and enhancing market competitiveness. Innovatively, this study proposes a lifecycle-based cost management model that incorporates environmental factors into cost accounting, providing enterprises with a highly operational practical approach. The research demonstrates that establishing a scientific and rational synergistic mechanism is crucial for achieving long-term stable development, offering significant reference for policymakers and enterprise managers.
Keywords: Cost Control；Sustainable Development；Collaborative Mechanism
目 录
引言 1
一、成本控制的理论基础 1
（一）成本控制的基本概念 1
（二）成本控制的发展历程 2
（三）成本控制的主要方法 2
二、企业可持续发展的内涵 3
（一）可持续发展的定义与特征 3
（二）企业可持续发展的目标 3
（三）企业可持续发展的实践路径 4
三、成本控制与可持续发展的关联 4
（一）成本控制对可持续发展的影响 4
（二）可持续发展对成本控制的要求 5
（三）协同机制的构建原则 5
四、协同机制的具体实施 6
（一）技术创新与成本优化 6
（二）管理创新与效率提升 6
（三）政策支持与环境适应 6
结 论 7
致 谢 9
参考文献 10
