论现代企业成本管理创新

On Updating Cost Management In Modern Enterprises

近年来 ,我国成本管理现状不容乐观。在新形势下 ,研究和探索市场经济体制下现代企业成本管理的新思路显得十分紧迫。本文从理论和实践上对成本管理的思维、成本决策的视角、成本控制的范畴、成本管理的要求。

In recent years, China's cost management allows no administration personnel to feel optimistic. Under the new situation, it is an imminent task to study and probe into the new methods over cost management of modern management in market economy system.. The author bring forth her ideas on the concept of cost management, the angle for cost decision, the category of cost control, the demandfor cost management, the circulation of cost compensation and the management system of cost information.