摘要
通过传统成本方法与作业成本法的对比分析,说明作业成本法能促使企业有效地开展成本分析,从而正确地识别企业成本动因;平衡计分法能有效控制企业的日常经营活动,进而有效开展战略成本管理;介绍了丰田公司对战略成本管理的应用.
According to contrast tradition cost calculated method to moving cause cost method, the author showed that moving-cost method can promote enterprise efficient analyses of cost moving-cause. It can help to control enterprise daily activity by balance count card. Finally, by making out strategic cost management at Toyota Motor, the author give use for reference to make strategic cost management.
出处
《数学的实践与认识》
CSCD
北大核心
2008年第18期28-35,共8页
Mathematics in Practice and Theory
关键词
战略
成本
丰田
应用
strategic
cost
Toyota
appliance
