浅析宏观成本管理的几个问题

Discussion on Macro-cost Management

宏观成本管理是成本管理向宏观经济管理的延伸和发展。目前,对宏观成本管理研究的时间不长,理论和方法都不成熟。本文分析了宏观成本管理中的几个理论问题,即宏观成本管理的内涵、主体、客体、特征及目标,以推进宏观成本管理研究工作和指导成本管理实践。

Macro-cost management is the extension and development from cost management to macro-economy management. At present, the theories and the methods on macro-cost management are not perfect due to less research. Some topics of macro-cost management are discussed in this paper, such as the meaning, the subject, the object, the characteristics, and the objective, to promote the study on macro-cost management and to guide the practice.