摘要
在对高新技术企业成本管理的特性进行分析的基础上,制定了成本动因选择的原则,分析了成本动因合并原理,研究了成本动因合并模型及其应用方法,旨在为高新技术企业进行成本动因合并和成本决策提供借鉴和方法支持。
Based on the analysis of the characteristics of cost management in high-tech enterprises,this .paper puts forward the principles for cost driver selection,and analyzes the theories of cost driver optimization, and studies cost driver optimization model and its application in. high-tech enterprises, the purpose of which is to offer references and method supports for making cost decision and cost driver optimization.
出处
《科技与管理》
2007年第3期24-26,29,共4页
Science-Technology and Management
基金
黑龙江省科技计划项目(GC04D404)
黑龙江省教育厅人文社会科学项目(10552029)
关键词
高新技术企业
成本动因
合并模型
high-tech enterprises
cost driver
optimization model
