市场导向型成本管理控制的探讨 |
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引用本文: | 刘登辉.市场导向型成本管理控制的探讨[J].江苏市场经济,2013(3):12-15. |
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作者姓名: | 刘登辉 |
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作者单位: | 江苏经贸职业技术学院示范创建办公室,江苏南京211168 |
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基金项目: | 2008年度江苏省教育厅高校哲学社会科学基金指导项目“企业集团组织结构与有效管理的研究”(08SJD6300010) |
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摘 要: | 由现代成本管理"对内深化"与"对外扩展"的需求出发,引入作业基础成本法的思想分配间接费用,在此基础上运用投入产出法成本控制模型进行预测,从而实施全过程目标成本管理。这是实施动态成本控制、提高企业成本管理水平的有效途径。
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关 键 词: | 市场导向型 成本管理 途径 |
On the Market-oriented Cost Management Control |
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Authors: | LIU Deng-hui |
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Institution: | LIU Deng-hui (Demonstration and Construction Office, Jiangsu Vocational and Technical Institute of Economics and Commerce, Nanjing 211168, Jiangsu , China) |
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Abstract: | According to the "inside depth" and "external expansion" which demands by modern cost management, this paper introduces the idea of activity-based cost control to allocate indirect costs, uses the input-output model to predict the full range of target cost management. It's a effective way to implement the dynamic cost control and improve enterprise cost management level. |
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Keywords: | market-oriented cost management way |
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