摘要
成本管理是企业管理的一项重要内容。本文试图从价值管理的角度构建现代成本管理模式,提出了全成本链的成本分析模型,阐述了价值链理论下的成本分类、成本计算以及成本控制等问题,以期为成本管理提供参考。
Cost management is one of the important items in the field of the enterprise management. In this paper, from the value chain angle, the modem cost management model was tried to construct, the cost analysis model of whole cost chain was advanced, the cost classification, cost measurement and cost control was set forth. The research provides reference for cost management.
出处
《价值工程》
2005年第11期38-40,共3页
Value Engineering
基金
国家自然科学基金项目资助(79970095)
关键词
价值链理论
全成本链
成本管理
value chain theory
whole cost chain
cost management