成本管理的概念扩展与创新实践

Concept Expansion and Innovation Practice of Cost Management

概念扩展是管理创新的基础。从产品的成本理念上升为概念产品,并围绕成本控制的量化管理,应用精益成本管理和物流成本管理等控制手段,使概念产品更具实践价值以及概念扩展的现实意义。同时,进一步促进单一企业成本管理向企业群成本管理的概念扩展与实践创新。

Concept expansion is the foundation of management innovation.This paper makes cost concept of product rise to conceptual product,focuses on quantitative management of cost control and applies lean cost management and logistics cost management to make conceptual products own more practical value and make concept expansion have more practical significance.Meanwhile,this paper further promotes conceptual expansion and practical innovation from single enterprise cost management to enterprise cluster cost management.