摘要
作业成本法是 2 0世纪末逐渐形成的成本管理方法 ,从战略成本动因 :企业的规模、整合程度等产品成本影响因素分析 ,可以为民营企业找到一条降低成本 ,提高作业能力和效率 ,增强民营企业在市场中竞争能力的途径。
The operation costs method is formed at the end of 20 th century. It analyses the determinant factors of product costs from the term of strategic costs, such as the scale of enterprises and the degree of conformity. It provides private-owned enterprises with a way to reduce cost, to improve operation competency and efficiency and its competition.
出处
《财经理论与实践》
CSSCI
北大核心
2003年第3期81-83,99,共4页
The Theory and Practice of Finance and Economics
关键词
民营企业
作业成本法
成本管理
作业能力
财务管理
Operation costs method
strategic cost management
innovation and practice
private-owned enterprises
