CAJ | 학술논문

本文对企业成本控制制度有效运行的参与者进行了划分，根据信息是否对称界定了成本执行者中的高层职位执行者和低层级职位执行者，提出成本控制制度运行的有效性取决于成本控制的监管者和成本控制的低层级职位执行者之间的博弈均衡点。文章同时还探讨了影响企业成本控制制度运行有效性的因素，并就提高中小型纺织服装企业成本控制制度运行有效性提出了一些建议。
본문대기업성본공제제도유효운행적삼여자진행료화분，근거신식시부대칭계정료성본집행자중적고층직위집행자화저층급직위집행자，제출성본공제제도운행적유효성취결우성본공제적감관자화성본공제적저층급직위집행자지간적박혁균형점。문장동시환탐토료영향기업성본공제제도운행유효성적인소，병취제고중소형방직복장기업성본공제제도운행유효성제출료일사건의。
The paper classified the participants in the operation of enterprise cost control system, defined senior-rank operators and low-rank operators according to symmetry of information, and pointed out the game equilibrium between supervisors and low-rank operators which is decisive to the operating effectiveness of cost control system. It also discussed the factors that affect the operating effectiveness and gave some suggestions on how to improve operating effectiveness of cost control system for small- and medium-sized textile and apparel enterprises.