期刊文献+

时间成本探析 被引量:1

下载PDF
导出
摘要 随着网络的迅速发展,时间变得越来越重要,在管理中日益凸显,时间成本的管理也不断地渗入企业中,但很多的经济人还都不是很明确,因此,本文应用时间成本理论重新探讨时间成本的确认、时间成本的计量,时间成本的评价,得出时间成本是成本核算内容的创新,也一定会成为未来成本核算的必要内容,对推动企业管理变革、管理创新、组织再造及会计理论的创新和发展有着重要意义。
作者 李相林 冯超
出处 《中外企业家》 2013年第2S期77-77,79,共2页 Chinese and Foreign Entrepreneurs
  • 相关文献

参考文献2

二级参考文献13

  • 1程仕军.适时生产系统是当代企业管理上的重大突破[J].当代财经,1994(11):52-54. 被引量:6
  • 2Alberto De Toni, Antonella Meneghetti. 2000. Traditional and innovative paths towards time-based competition. International Journal of Production Economics, 66 : 255-268.
  • 3Cooper, R. , Slagmulder, R.. 1999. Integrating activity-based costing and the theory of constraints. Management Accounting,February: 20N21.
  • 4Eliyahu M. Goldratt. 1988. The Theory of Constraints Journal, 1 (2), April/May. Avraharn Y. Goldratt Institute, 19.
  • 5Eliyahu M. Goldratt. 1990. The theory of constraints. Croton-on-Hudson, NY: North River Press.
  • 6Eliyahu M. Goldratt. Cox J.. 1992. The goal: a process of ongoing improvement. 2nd edition. Croton-on-Hudson, NY: North River Press.
  • 7Kenneth Preiss, Manash Ray. 2000. Time-based costing: part 1-costing for a dynamic business environment. The Journal of Corporate Accounting&finance, 11 (5) : 65-74.
  • 8Thomas Corbett. 1998. Throughput accounting. Great Barrington, MA: North River Press, 142.
  • 9Thomas Corbett. 2000. Throughput accounting and activity-based costing: the driving factors behind each methodology. Journal of Cost Management, January/February : 37 - 45.
  • 10Tubino, F. , R. Suri. 2000. What kind of numbers can a company expect after implementing QRM? . Proceedings of the Quick Response Manufacturing 2000 Conference. Dearborn, MI: Society of Manufacturing Engineers: 943 -972.

共引文献15

同被引文献1

引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部