摘要
现代经济的发展,世界范围内的企业竞争,赋予了成本管理全新的含义。精益成本管理是在对企业供应链成本分析的基础上,以客户价值增加为导向,实现整个供应链成本最小的成本管理新理念,它突破了传统的以利润为导向的成本管理模式,为成本管理开创了崭新的思维空间。
Cost management has got a new meaning with the development of modem economy and global competition between enterprises. lean cost management is a new idea of cost management aiming at the growth of customers＇ value based on an analysis on the enterprises＇ supply chain and it has changed the traditional profit-oriented cost management mode and opened newer thinking space for cost management.
出处
《山西科技》
2008年第3期8-9,11,共3页
Shanxi Science and Technology
关键词
企业
管理
精益成本
enterprise
management
lean cost
