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浅析标准作业成本法在电网企业成本管理中的应用 被引量:3

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摘要 成本管理在电网企业的经营管理中具有重要的作用。本文针对标准成本法和作业成本法的优缺点,提出将二者结合的成本管理思路,并将其应用于电网企业成本管理中,弥补了传统管理的许多缺陷,从而有效提高电网企业成本管理的经济效益。
作者 江立
出处 《福建建材》 2013年第12期104-105,共2页 Fujian Building Materials
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