摘要
以成本为杠杆,以目标分解为手段,在电瓷企业运用"事前预测、事中控制、事后分析"的管理体系,有效实施经营过程中各个环节的成本控制。
An electroporcelain enterprise uses the management system of the ' calculation before the event, control in the event and analysis after the event', and effectively has controlled the various costs in production, taking the costs as the lever, the resolution of objective as the means.
出处
《陶瓷研究与职业教育》
2004年第4期31-33,共3页
Ceramic Research and Vocational Education
关键词
电瓷产品
目标成本
实施与控制
electroporcelain product
objective cost
enforcement and control
