集成成本管理模式的新视角

New Perspective of Integrated Cost Management

基于现代企业特点和新经济时代成本管理的新要求,对成本企划、作业成本管理模式的特征与局限进行了简要分析;用科学发展观和现代组合论的视角对集成成本管理模式的涵义、特征及框架进行了思考。

According to modern enterprise characteristic and the knowledge economy time＇ s new request for cost management, characteristic and the limitation are briefly analyzed for the enterprise target cost management and the activity - based cost management mode. The paper raises the theory frame of integrated cost management mode through scientific view of development and the modern combined methodologies.