摘要
指出有效的企业成本控制应遵循成本控制的原则 ,即必须是全过程的控制及产品寿命周期成本的控制。同时 ,阐述了降低成本是成本控制的核心。
This article indicates the principle to be followed by enterprises in effectively exercising cost control, i.e. it has to be the whole process control and the cost control of the life cycle of products. It also explains that cost cutting is the core of cost control
出处
《铁路工程造价管理》
2003年第1期30-31,35,共3页
Railway Engineering Cost Management
