摘要
当前我国企业成本控制水平究竟处在什么样的状况 ,它们与哪些因素有关 ,成本控制能否带来预期的效益。带着这一问题 ,我们受上海市成本研究会的委托 ,对研究会各会员单位作了一次问卷调查 ,我们通过对所回收的问卷进行的多层面分析 ,得出了一些初步结果。从这些结果来看 ,我们企业成本控制水平低下 ,所暴露出的问题值得我们深思。
How about the cost control level for enterprises in China at present?What are those related factors? Does cost control bring good results?With this question and under the entrustment of Shanghai cost research association,we have designed a questionnaire for all member corporations of the association. Through multi-leveled analysis on the returned questionaire, we come to some conclusions. Facts have shown that cost control in enterprises of our country is very low and those problems are worthy of our deep thinking.
出处
《上海财经大学学报》
2002年第2期44-49,共6页
Journal of Shanghai University of Finance and Economics
基金
上海财经大学会计与财务研究院"十五"规划课题的一个子项目
上海市成本研究会 2 0 0 1年研究规划项目