摘要
阐述了成本控制标准的确定和实施,提出了完善成本控制的制度保障措施和企业有效实施成本控制的对策。
This paper expounds the determination and implementation of cost control standard,and puts forward some measures for perfecting the system guarantee of cost control and some countermeasures for implementing effectively the cost control by enterprise.
出处
《科技情报开发与经济》
2010年第24期192-193,202,共3页
Sci-Tech Information Development & Economy
关键词
成本控制
成本预算控制
制度保障
cost control
cost budget control
system guarantee