| 成本管理新模式——Kaizen成本制度 |
| |
| 引用本文： | 郭春明,韩之俊.成本管理新模式——Kaizen成本制度[J].财会通讯,2005(3). |
| |
| 作者姓名： | 郭春明 韩之俊 |
| |
| 作者单位： | 南京理工大学经济管理学院 江苏南京210094
(郭春明)，南京理工大学经济管理学院 江苏南京210094(韩之俊) |
| |
| 摘 要： | Kaizen成本制度是日本的Kaizen企业文化在成本管理上的具体体现。本文对Kaizen成本制度的涵义、主要特点、基本步骤、目标确定和业绩评价进行了系统的介绍,对半生命周期模型在成本改进中的运用进行了探讨,分析比较了Kaizen成本制度与标准成本管理、成本企画之间的关系,并就这种成本制度实施过程中可能遇到的适用范围、组织文化等问题进行了讨论。
|
| 关 键 词： | Kaizen Kaizen成本制度 半生命周期 标准成本管理 成本企画 |
A New Approach to Cost Management: Kaizen Costing |
| |
| Guo Chunming,Han Zhijun.A New Approach to Cost Management: Kaizen Costing[J].Communication of Finance and Accounting,2005(3). |
| |
| Authors: | Guo Chunming Han Zhijun |
| |
| Abstract: | The Kaizen costing embodies the Kaizen culture in cost management. The Kaizen costing's concept, characteristics, basic processes, the establishment of it's improvement aim, and it's performance assessments are introduced systematically in this paper. The application of the Half-life model in the cost improvement is discussed. The relationship between the Kaizen costing and the standard costing management, and the relationship between the Kaizen costing and the target costing are analyzed respectively. Finally, the scope of utilization of the Kaizen costing and the influence from corporate culture during the implement of the costing system are discussed. |
| |
| Keywords: | Kaizen costing Half-life cycle Standard costing management Target costing |
| 本文献已被 CNKI 等数据库收录！ |
