摘要
现代企业的竞争日益加剧,实施企业成本管理成为提升竞争力的重要工作。基于对企业项目研发过程中成本管理特点的分析,提出研发人员应从全方位来考虑成本的下降与控制,成本核算应具有良好的会计理论基础知识技能并具备良好的人本素养和心理素养。
Modem enterprises increasingly fierce competition, the implementation of enterprise cost management becomes an important work to enhance the competitiveness. Based on the analysis of cost management features in enterprise project development process, the R & D personnel should consider comprehensive cost decreased and controlling, cost accounting should have good accounting basic theory knowledge and skills and have good humanistic quality and psychological quality.
出处
《机械管理开发》
2013年第3期201-202,共2页
Mechanical Management and Development
关键词
成本管理
全方位考虑
成本核算
人本素养
R & D personnel
comprehensive consider
cost accounting
humanistic quality