企业成本管理方法研究综述

The General Survey on the Approaches to Enterprise Cost Management

传统的成本管理方法和几种系统型成本管理方法虽有其各自的特点,又有其缺点和不足,没能同时从整体和局部全方位地去考察成本控制问题。为此建立一种在表皮成本、内皮成本和葱心成本基础上的新的成本管理方法——洋葱成本方法,从而可实现整个生产流程的成本节约,为强化成本控制提供了有效的途径。

Even though the traditional approaches to cost management have their own advantages, they still fail to solve the cost control in both overall and paritial aspects. The paper presents a new approach in this case, namely, cost management by levels in order to lower the cost in the production process. This will prove an effective approach to cost control.