摘要
挖掘企业内部潜力、加强成本管理、降低各生产环节的产品成本是企业适应竞争环境 ,在市场经济中站稳脚跟、快速发展的必要条件。强调了推行责任成本 ,落实成本责任制的重要性 ,提出了降低成本的几种途径。
Tapping the latent power inside the enterprise, strengthening the cost management and reducing the product cost in each production link are essential conditions which could make the enterprise adapt to the competitive circumstances and stand firmly in market and develop fast. This paper emphasizes the importance to carry out liability cost and implement cost responsibility system and puts forward some ways to reduce cost.
出处
《鞍钢技术》
CAS
2000年第7期52-54,共3页
Angang Technology