摘要
全员成本目标管理是一种强调全员参与、全过程控制的成本精细化管理手段,本文通过对其进行多角度阐释,提出完善全员成本目标管理的方法和途径,以达到提升管理水平、提高经济效益的目的。
All-staff target costing management is a means for cost meticulous management, highlighting the involvement of every staff member and cost control throughout. The paper proposes methods and approaches to optimize the mechanism through a multi-perspective interpretation of it, so as to achieve the goal of enhancing management and increasing profits.
出处
《石油化工管理干部学院学报》
2013年第3期65-68,共4页
Journal of Sinopec Management Institute
关键词
全员
成本控制
目标管理
企业竞争力
all staff, cost control, target management, enterprise competitiveness