摘要
现有的成本管理系统严重滞后于现代工业工程的发展。根据不同的环境、应用各种成本管理的理论分析工具和实体管理技法 ,设计、开发与实施创新成本管理系统即创建成本工程 。
Cost management system at present lags behind the development of modern industrial engineering. It’s an inevitable choice to change the lagging behind situation of present cost management system to design, develop and enforce innovative cost management system, i.e. create cost engineering, applying various cost management theoretical analysis and entity management skills in the light of different environment.
出处
《河南金融管理干部学院学报》
北大核心
2004年第4期79-81,共3页
Journal of Henan College of Financial Management Cadres
关键词
工业工程
成本管理
成本工程
industry engineering
cost management
cost engineering
