摘要
成本管理体系的建立和实施,将成为企业转换经营机制的有效途径和手段,不仅可以提高企业的管理水平,而且可以创造更高的经济效益和社会效益。
The establishment and implementation of cost management system plays an important role in an enterprise's readjustment of management. The system of cost management helps to improve not only the enterprise's management but also its economic and social performances.
出处
《无锡商业职业技术学院学报》
2004年第1期42-43,共2页
Journal of Wuxi Vocational Institute of Commerce
关键词
成本管理
思路模式
基本特征
cost management
mode of thinking
basic features.
