摘要
以成本管理思想基础为根基,以管理学原理作为梁柱,通过层次分析法设计了一套包含成本管理思想、系统、过程和效果的成本管理评价体系,并以具体企业的应用实例证明研究内容的可行性。
Based on cost management thoughts,according to management principles,by AHP,we have established a set of cost management evaluation system which includes cost management thoughts、system、process and effect,and proved the feasibility of research content with the application example of the concrete company.
出处
《黑龙江八一农垦大学学报》
2010年第4期101-104,108,共5页
journal of heilongjiang bayi agricultural university
关键词
成本管理
评价体系
成本管理思想
成本管理理论
cost management
evaluation system
thoughts of cost management
theory of cost management