市场导向型成本管理控制的探讨被引量：1

On the Market-oriented Cost Management Control

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摘要由现代成本管理"对内深化"与"对外扩展"的需求出发,引入作业基础成本法的思想分配间接费用,在此基础上运用投入产出法成本控制模型进行预测,从而实施全过程目标成本管理。这是实施动态成本控制、提高企业成本管理水平的有效途径。 According to the ＂inside depth＂ and ＂external expansion＂ which demands by modern cost management, this paper introduces the idea of activity-based cost control to allocate indirect costs, uses the input-output model to predict the full range of target cost management. It＇s a effective way to implement the dynamic cost control and improve enterprise cost management level.

作者刘登辉

机构地区江苏经贸职业技术学院示范创建办公室

出处《江苏经贸职业技术学院学报》 2013年第3期12-15,共4页 Journal of Jiangsu Institute of Commerce

基金 2008年度江苏省教育厅高校哲学社会科学基金指导项目"企业集团组织结构与有效管理的研究"(08SJD6300010)

关键词市场导向型成本管理途径 market-oriented cost management way

分类号 F222.3 [经济管理—国民经济]

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