摘要
现存成本管理概念架构严重地影响了企业成本管理信息的相关性,其成本概念架构存在多个创新动机。为适应新的管理环境,必须构建基于ABC/M(作业成本核算/管理)的企业成本管理集成系统。该系统将经济学成本、管理学成本、会计学成本集成于同一系统,以ABC/M为基础形成了创新的成本管理概念架构。
Current conceptual structure of cost management has hindered the relevance of cost management information greatly. There are many motivations to innovative it. For adapt new manage environment, we must constructs the enterprise cost management integration system base on ABC/M. This cost management system integration some concept such as economics cost, management cost and accounting cost. This paper has offered an innovative conceptual structure of enterprise cost management.
出处
《武汉大学学报（哲学社会科学版）》
CSSCI
2006年第1期69-75,共7页
Wuhan University Journal：Philosophy & Social Science
关键词
成本
集成
概念
架构
创新
cost
integration
concept
structure
innovation
