对现代企业制度下成本管理的几点看法

VIEWS OF COST MANAGEMENT IN THE CONDITION OF MODERN RULES AND REGULATIONS AT ENTERPRISE

本文从成本管理对象、管理内容、控制体系 3个方面提出了现代企业制度下 ,成本管理观念的更新与相适应的成本意识。

In the condition of modern rules and regulations at enterprise,the renewal of sense for cost management and the cost ideology were put forward from object of cost management,content of cost management and control system.