摘要
能否建立一个适应现代经济环境 ,能够为企业提供准确成本信息的现代成本管理系统 ,对企业来说至关重要。文章从建立企业现代成本管理系统的重要性入手 ,分析了现代成本管理系统的基本特征 ,最后提出了企业建立现代成本管理系统的出发点和基本思路。
It is extremely essential to an enterprise that whether it can establish a modernized cost management system or not, which can adjust to the modern economic environment and provide accurate cost information. This article starts with the illusration of the importance to establish a modern cost management system, and then analyzes the basic features of it,finally proposes the point of departure and basic thought to set it up.
出处
《北方经贸》
2004年第4期82-83,共2页
Northern Economy and Trade
