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基于不确定性的成本管理研究
李擘 刘伊生
(北京交通大学经济管理学院, 北京 100044)
文献要素

[摘 要] 依赖于集合竞价模式降低采购单价的传统成本控制方法难以在投标阶段形成价格优势,打造领先的成本结构才能实现交易成本的大幅度削减以及效率的大幅度提高。施工行业上下游厂商面临的一个共性问题就是市场需求的不稳定和不均衡的问题。不确定性对工、料、机等生产资料的采购成本有着巨大的影响,建立总包企业与供应商之间的联盟关系能够有效降低不确定性,提升企业的成本管理水平。
[关键词] 成本;不确定性;联盟;标准化
Abstract: It is difficult to build a price advantage at the bidding phase just relying on the traditional cost control method of reducing the unit purchase price by the aggregate auction mode; and only by building a leading cost structure can we achieve a big reduction in transaction costs and a large increase in efficiency. A common problem faced by upstream and downstream manufacturers of the construction industry is instability and imbalance of market demands. The uncertainties have huge effects on the purchase costs of labor, materials, machinery and other productive resources, so building an alliance relationship between the general contractors and the suppliers can effectively reduce the uncertainties, and improve the cost management levels of enterprises.
Key words: cost; uncertainty; alliance; standardization
[参考文献]
[1]杨强.战略联盟-企业发展的新思路[J].管理现代化,2001(1).
[2]杜义飞.产业价值链:价值战略的创新形式[J].科学学研究,2004(5).
建筑经济,2009(7):43-46

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