摘要
成本是企业进行生产经营或投资决策时需要考虑的重要因素。指出了目前我国企业成本管理中存在的疏漏,分析了时间成本的诸多优势,说明时间成本管理已成为影响企业市场竞争力的重要因素。
The cost is an important attribute that the enterprise needs to consider in the process of production management or investment decision-making. This paper is to point out the problems in the present cost management and to present many superiorities of time cost in improving the market competitive power of enterprises.
出处
《保山师专学报》
2008年第5期102-104,共3页
Journal of Baoshan Teachers' College
关键词
竞争
时间成本
成本管理
competition
time cost
cost management
