摘要
介绍了实施成本控制的必要性和重要性,从降低直接成本、期间费用和管理费用,加强成本的事前、事中及事后控制等方面探讨了如何实施成本控制,给出了实施成本控制的程序和方法。
This paper introduces the necessity and importance of practicing the cost control, probes into how to carry out the cost control from aspects of reducing the direct cost, period expense and management fees, and strengthening the cost control before, during and after the operation, and puts forward the procedures and methods for practicing the cost control.
出处
《科技情报开发与经济》
2005年第5期225-226,共2页
Sci-Tech Information Development & Economy
关键词
成本控制
企业管理
直接成本
目标成本
cost control
management of enterprise
direct cost
target cost
