摘要
市场经济中 ,传统的成本管理思想已不能适应现代成本理念 ,现代企业成本管理的内容不仅仅是孤立地降低成本 ,而应立足于整体战略目标及企业外部环境 ,从成本与效益的对比中寻找成本最小化。
In the market economy, the traditional concept of cost management cannot meet the requirements of the modern thoughts of the cost management. The content of the cost management of modern enterprises is not only to reduce the cost, but should be based on the aims of the enterprises' strategy and its circumstances, try to find the minimum cost from the contrast of costs and benefits.
出处
《经济与管理》
2004年第12期47-49,共3页
Economy and Management
关键词
成本管理
成本领先
战略管理
cost management
lead in cost
strategic management
