浅谈现代企业制度下的成本管理

Talking about the Cost Management under the Modern Enterprise System

提出了现代企业制度下成本管理模式的设想,强调成本微观管理要建立现代成本管理体系,成本宏观管理要建立间接调控体系。

This paper puts forward the presumption of the cost management mode under the modern enterprise system, and emphasizes that the microscopic cost management should establish the modern cost management system while the macroscopic cost management should establish the indirect regulation and control system.