摘要
本文从加强成本管理的方面,提出系统地建立成本控制体系应重点注意的几个方面,阐述企业从产品设计到产品生产完成交库的全过程控制的理念及方法,使企业在保证产品质量和效用的前提下,达到成本最低,提高市场竞争力。
This articleputs forward several aspects that should be emphatically pay attention to in establishing the cost control system.This paper expounds the method of cost entire process contral that from product desing to complete.In this case,it will make enterprise to achieve the lowest cost and to enhancecompetitive in the marked with the quality assurance and under effectiveness premise.
出处
《四川冶金》
CAS
2011年第1期77-79,共3页
Sichuan Metallurgy
关键词
成本管理
成本控制体系
成本控制实施
cost management
cost control system
cost control enforcement
