摘要
本文阐明了传统成本控制系统的特点及局限性 ,论述了作业成本控制对传统成本控制的改进。
This text the illustrates the characteristics and localization of traditional cost control system, and discusses the operation cost control to the improvement of traditional cost control.
出处
《湖北财经高等专科学校学报》
2002年第3期37-39,共3页
Journal of Hubei College of Finance and Economics
关键词
成本控制
作业
增值成本
成本动因
cost control
operation
increasing value cost
cost cause of the act
