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guan yu qi ye ji shu zi ben cheng ben kong zhi wen ti de si kao
Author(s): 
Pages: 111-112
Year: Issue:  4
Journal: Heilongjiang Foreign Economic Relations & Trade

Keyword:  技术资本成本控制企业管理;
Abstract: 技术资本作为新要素资本之一,是企业发展的核心资本.成本最小化、保持技术资本成本优势是企业增强核心竞争力的重要途径之一.企业技术资本转化为财务成果过程中所发生的成本不容忽视,应对其进行严格有效的控制,主要从大力培育核心技术、提升自主创新能力、提高技术资本投入产出效率、调整要素资本结构等方面入手,掌握成本升降各因素的内在联系,探索降低成本的途径.
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