摘要
本文通过揭示企业定额对于加强成本控制的重要现实意义,分析现阶段企业定额编制存在的主要问题,以成本核算倒推法来说明企业定额编制方法对成本控制与管理的具体应用。
Through revealing enterprise quota for strengthening the cost control of important practical significance, the author analyzes the main problems of the present stage enterprise quota establishment, by the method of cost accounting backward enterprise quota establishment method of cost control and management of concrete applications.
出处
《价值工程》
2015年第17期29-30,共2页
Value Engineering
关键词
企业定额
成本控制
成本核算倒推法
the enterprise quota
cost control
the method of cost accounting backward enterprise quota
