摘要
现代企业制度下 ,加强成本管理是企业谋求高经济效益的最根本途径。企业在向现代企业制度转换过程中 ,成本管理面临许多新的问题 ,本文将就此提出一种新型的成本管理模式 ,并在此基础上对企业成本管理遇到的问题提出解决对策 ,文中以邯钢成本管理经验为例 。
In the institution of modern enterprise,it is a fundamental way to strengthen cost control if they are to acquire high economic profit.There are many new problems concerning cost control when they are shifting to the system of modern enterprises.The author puts forward a new type of cost control pattern;and on its basis poses solutions to the problems mentioned above.With the cost control practice of a steel corporation as an example,the importance of cost control in the management of enterprises is illustrated. [
出处
《山西高等学校社会科学学报》
2001年第1期37-40,共4页
Social Sciences Journal of Universities in Shanxi
