摘要
本文试图通过几种不同的内部目标责任制的成本结算方法的推算比较,导出实行计划目标成本监控方面,在林木采伐成本管理问题上,不能雷同以一种方法测定均结价,而应结合地形、地物、地貌、地距,异曲同工,才能收到综合管理的效果。
This article intends, through comparing the calculation methods of settling cost of several different internal object responsibility systems, to educe the cost monitoring aspect of imp lamenting planned objective. On problems about forest cutting cost management, one should not duplicate the same method for determining the average balancing price, but bearing in mind the terrain, physiognomy, distance, so that the integrated management effect can be achieved.
出处
《林业经济问题》
2004年第5期309-311,共3页
Issues of Forestry Economics