摘要
阐述成本管理的理念,结合对生产型公司中的先进成本管理模式分析,基于成本理论,探讨制造企业内部的价值链各环节,加强管理、降低成本、改进对策措施,从而使企业得到更高的效率。
This paper expounds the concept of cost management, combined with the analysis of the advanced cost management mode in production-oriented companies, and based on the cost theory, discusses the various links of the value chain within the manufacturing enterprise, strengthening management, reducing costs, and improving countermeasures, so as to make the enterprise get higher efficiency.
作者
吴浩军
WU Haojun(Shanghai Hugong Automobile Electric Appliance Co.,Ltd.,Shanghai 201804,China)
出处
《电子技术（上海）》
2022年第7期96-97,共2页
Electronic Technology
关键词
成本管理
成本控制
控制方法
cost management
cost control
control method
