摘要
“成本企划”是一种全新的成本管理模式,它不同于传统的成本反馈控制,是一种有助于达成高品质、多功能、低成本的成本管理办法。本文主要论述了成本企划的兴起、特点及其具体思路,针对中国电信企业的现状,提出了在电信企业试行成本企划的设想。
Target costing is a completely new kind of cost management pattern,different from traditional cost feedback control,it is conducive to reaching high quality,multi function and low cost method of cost management.This paper mainly discusses the origin,characters and concrete thinking of target costing.According to the situation of China telecommunication enterprises,the author puts forward the idea of trying out target costing in telecommunication enterprises.
出处
《河南社会科学》
2002年第6期58-59,共2页
Henan Social Sciences
关键词
电信企业
成本企划
成本
成本管理
telecommunication enterprise
target costing
cost
cost management
