摘要
介绍了成本控制的概念,探讨了成本控制的重要性以及对企业减亏增效的重要作用,阐述了成本控制对象的确定以及实现成本控制的前提,并对古书院矿成本控制现状进行了实证分析。
This paper introduces the conception of the cost control, probes into the significance of the cost control and the important functions of the cost control on the deficit reducing and profit increasing of the enterprise, expounds the determination of the targets of the cost control and the preconditions of realizing the cost control, and makes the empirical analysis on the present situation of the cost control in Gushuyuan Coalmine.
出处
《科技情报开发与经济》
2005年第12期177-178,181,共3页
Sci-Tech Information Development & Economy
关键词
成本控制
控制对象
实证分析
古书院矿
cost control
control target
empirical analysis
Gushuyuan Coalmine