摘要
本文介绍了ABC法在南方物资信息中心应用的具体运作过程,肯定了该企业将ABC法运用于企业成本管理时,由于能够提供精确的成本信息,使企业成本得到控制,企业的市场竞争能力明显增强。
This paper presents the working process of the ABC method applied in the South Material Information Center and makes sure that the enterprise cost has been controlled and its market competition ability has been strengthened obviously after the ABC method has been applied to the enterprise cost management.
出处
《江西科技师范学院学报》
2004年第1期36-38,共3页
Journal of Nanchang Vocational & Technical Techers' College