摘要
建立现代企业制度必须强调成本管理。通过对传统的管理成本观念和现代观念的分析比 较,认为更新成本管理观念是做好企业成本管理工作、实现企业成本管理目标的首要任务。在此基 础上,就如何树立现代成本管理观念、降低企业成本水平进行了探讨,提出了成本控制的新思路。
The establishment of modern enterprise system demands the emphasis on cost management. A comparative study is made between the traditional concept of cost management and the modern one. It is concluded that the innovation of cost-managing concepts is of vital importance for a good performance in cost management and the fulfillment of cost management goals in enterprises. Besides, a brief analysis is made on the approaches to establish modern concept of cost management and decrease the cost level of enterprises with new ideas on cost control put forward.
出处
《淮海工学院学报(人文社会科学版)》
2003年第3期38-40,共3页
Journal of Huaihai Institute of Technology(Humanities & Social Sciences Edition)
关键词
成本管理观念
成本动因
战略成本管理
the concept of cost management
cost driver
strategic cost management