摘要
传统的成本控制认识存在着不少的误区,导致了企业成本控制失效,竞争力下降。基于价值链的理论基础和知识经济对企业成本控制的要求,从成本控制的主体、客体、控制方式以及控制目标四个方面来探讨这一问题并提出了解决对策。
There exist many misconceptions in the traditional thought of cost control, which lead to invalid control and lowered competitive power. Based on supply chain theories and the requirement of knowledge - based economy, the peper presents the solutions to these problems by clarifying cost control in terms of subject, object, operation and objective, etc.
出处
《商业研究》
北大核心
2006年第2期86-88,共3页
Commercial Research
关键词
成本控制
价值链
作业成本
cost control
value chain
activity- based costing
