知识经济时代的企业成本管理

On Undertaking Cost Management in the Knowledge-Based Economic Age

知识经济时代,企业应不断提高成本管理人员的素质,注重人力资源资本化,正确计量无形资产,广泛地运用作业成本法进行成本管理。

In the era of knowledgebased economy, enterprises should constantly enhance the cost managers' qualities, focus on the capitalization of human resources, correctly measure the invisible property and widely adopt the operation cost laws to conduct cost management.