摘要
以标准成本管理法基本职能为切入点,论述了现行成本管理方法的不足,并针对标准成本管理法如何在企业进行应用,具体阐述了实施标准成本管理的措施,以期科学地降低成本,提高企业效益。
As the basic function of the standard cost management approach for cut-in point, this paper discusses the shortage of the present cost management approach. Focusing on how to applicate the standard cost management approach at enterprise, it has an elaboration of method on the standard cost management approach to scientific reduction of cost and improving enterprise performance.
出处
《山西建筑》
2010年第28期242-243,共2页
Shanxi Architecture
关键词
标准成本管理法
目标
措施
the standard cost management approach, target, method
