| 产品生命周期成本管理理念及策略 |
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| 引用本文： | 刘红霞.产品生命周期成本管理理念及策略[J].中央财政金融学院学报,2002(1):73-76. |
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| 作者姓名： | 刘红霞 |
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| 作者单位： | 中央财经大学会计系 北京100081 |
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| 摘 要： | 产品生命周期成本是一个战略成本概念。随着企业生产经营以及技术环境的变化 ,现代企业成本管理发生了巨大的变化 ,战略成本管理被提高到日益重要的地位。在产品生命周期各个阶段 ,企业如何坚持现代成本管理理念 ,对产品成本进行有效控制是本文的核心所在
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| 关 键 词： | 生命周期 成本管理 理念 控制策略 |
| 文章编号： | 1000-1549(2002)01-0073-04 |
Cost Management of Product Life Cycle and Its Measures |
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| LIU Hong-xia.Cost Management of Product Life Cycle and Its Measures[J].Journal of Central University of Finance & Economics,2002(1):73-76. |
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| Authors: | LIU Hong-xia |
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| Institution: | LIU Hong-xia |
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| Abstract: | Product life cycle cost is a concept in strategy cost. With the changing of operational and technological environment, the cost management of modern enterprises has been greatly changed and strategy cost management is becoming more and more important. The main focus of this article is how enterprises adhire to the idea of modern cost management in every stage of product life cycle and comtrol the costs of product effectively. |
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| Keywords: | life cycle cost management idea control maesures |
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