摘要
分析了当前企业市场竞争环境下成本管理工作的变化 ,并提出了面向竞争环境的包括基础性指导原则、成本管理技术观念。
The change on the work of cost management facing market competition is analyzed The thinking framework of cost management including basic induction principle,the concept of cost management technique and the advantage of gaining market competition is raised
出处
《石家庄铁道学院学报》
2003年第2期81-83,共3页
Journal of Shijiazhuang Railway Institute