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美军应计成本费用管理及对我军的启示

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摘要 如何有效挤掉装备原材料成本、加工成本和间接费用中的“水分”,一直是世界各国军队装备发展中共同面临的难题。在我军装备发展中,可借鉴美国国防部提出的应计成本费用管理策略,尽早制定相关法规标准,提前筹划培养人才,完善工作层层落实责任管理机制。
出处 《军事经济研究》 2017年第1期79-80,共2页 Military Economic Research
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