浅谈成本企画

Discussion of the cost design

"成本企画"起源于20世纪90年代日本企业的成本管理中,是日本型成本管理模式的核心和精华。近年来,随着市场经济的进一步发展,其适用范围也在不断的扩大,使之成为世界各国瞩目的一种成本管理方法,也是加强和完善我国企业成本管理值得借鉴的。

＂Cost design＂ originated in the 20th century, 90 years cost management in Japanese companies, the Japanese-based cost management mode of the core and essence. Recently, with the further development of the market economy, its scope of application has also been expanded to become the world＇s attention as a cost management approach, but also strengthen and improve the cost management of Chinese enterprises should learn from.