摘要
成本控制是企业保证经济效益的重要途径,如何通过成本控制实现企业的可持续发展是一个需要不断研究的课题。本文从成本管理的内容出发剖析成本管理的关键点和难点,根据自身所学理论和实践经历侧重决策后的成本管理所存在的问题提出相应的对策和建议。
Cost control is an important way of promoting the enterprise to ensure economic benefit, and how to implement the sustainable development of the enterprise through cost control needs our constant research. Starting from the content of cost management,this paper analyzes the key points and difficulties of the cost management according to theory and practice after the decision of the problems existing in the cost management and puts forward the corresponding countermeasures and suggestions.
出处
《价值工程》
2016年第15期33-35,共3页
Value Engineering
关键词
成本控制
目标成本
合约规划
采购
动态控制
cost control
target costs
contract programming
procurement
dynamic control
