对现代成本管理观念的认识和评价

Recognition and Evaluation on Modern Cost Management Concepts

当前正处于企业成本管理观念大转变的时期。现代成本管理观念通过搜集、整理、分类、分析、综合可以划分为3个层次12种观念。它们具有各自的内涵、应用条件、应用效果 ,又有密切的联系。“公务缠身”的中国企业家、总会计师、总经济师们要拨冗研究现代成本管理观念 ,并用于实际 ,才能赢得竞争优势。

It's at the crisis of great change in cost management concepts of enterprise at the present. We divide the modern cost management concepts in 3 levels and 12 categories by utilizing the research methods of collecting, sorting, analyzing and synthesizing. They are tightly associated, although exist different connotatios, conditions and effects. The Chinese entrepreneurs, chartered accountants and chief economists who are tied up by their duty need to use their time to study and research the modern cost management concepts and to apply them in practice, to gain the advantages and win in gruelling competition.