摘要
成本管理是对构成产品成本各种因素及影响产品成本的各个经营环节实施管理,以达到降低成本,提高经济效益的目的。我国企业在长期的经营活动中,积累了很多的成本管理经验,但这些成本管理方面的经验基本上局限于传统成本管理的范畴,在新的市场经济条件下,已很难适应企业经济的发展,因此必须及时给予解决。
Cost management manages the factors in products" cost and those elements affecting the costs. After a long period of researching and developing, Chinese enterprises have gathered great experience and knowledges in decreasing costs and improving benefits. However, these experience and knowledges only limited in the area of original cost management. In today's new economic world, it has already out-of-date. Consequently, we have to solve this problem immediately.
出处
《物流科技》
2008年第1期144-145,共2页
Logistics Sci-Tech
关键词
成本管理
成本领先
战略管理
cost management
advanced cost
cost strategy