CAJ | 학술논문

随着经济的发展，竞争已转变为组织所在的供应链与其他供应链之间的竞争，组织的成本管理由组织内部的成本管理向组织间成本管理延伸，隐性成本作为跨组织成本的重要组成部分，其管理也越来越受到组织的重视。文章通过对跨组织隐性成本的概念、内涵的展开，对跨组织的隐性成本产生的原因进行了初步的探讨，并提出了一些相应的对策。
수착경제적발전，경쟁이전변위조직소재적공응련여기타공응련지간적경쟁，조직적성본관이유조직내부적성본관리향조직간성본관리연신，은성성본작위과조직성본적중요조성부분，기관리야월래월수도조직적중시。문장통과대과조직은성성본적개념、내함적전개，대과조직적은성성본산생적원인진행료초보적탐토，병제출료일사상응적대책。
With the development of economy, the competition between the organization has been transformed into the supply chain and the other supply chain competition, organizational cost management from cost management within the organization to inter organization cost management extended. The hidden costs as part of a cross organizational cost, has attracted more and more attention of the organization. In this paper, through the connotation of the concept of inter organizational recessive cost expansion, causes of the hidden costs of cross organization has been carried on the preliminary discussion, and proposed some corresponding countermeasures.