| ABC基础成本管理在资源枯竭型城市经济转型中的应用 |
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| 引用本文： | 赵灵章.ABC基础成本管理在资源枯竭型城市经济转型中的应用[J].经济与管理,2005,19(6):61-63. |
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| 作者姓名： | 赵灵章 |
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| 作者单位： | 辽宁工程技术大学,技术与经济学院,辽宁,阜新,123000 |
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| 摘 要： | 应用ABC基础成本管理这样一种全新的企业管理理论和方法。目的在于对中国依托资源建立的企业,在市场经济条件下,进行资源动因分析,评价作业的有效性;进行作业动因分析,判断作业的增值性;改进和优化"增值作业",促使损失、浪费减少到最低限度,提高决策、计划、控制的科学性和有效性。
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| 关 键 词： | 成本管理 资源动因 经济转型 应用 |
| 文章编号： | 1003-3890(2005)04-0061-03 |
| 修稿时间： | 2005年3月12日 |
The Application of Activity- Based Casting (ABC) Basic Cost Management into the Economic Transformation in Resource Exhausted Cities |
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| ZHAO Ling-zhang.The Application of Activity- Based Casting (ABC) Basic Cost Management into the Economic Transformation in Resource Exhausted Cities[J].Economy and Management,2005,19(6):61-63. |
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| Authors: | ZHAO Ling-zhang |
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| Abstract: | Activity -based costing basic cost management is a totally new -fashioned theory and method for business. The target of its application is to analyze the uncertain causes of resources for the businesses setting up on Chinese resources in marketable economy. Evaluating the efficiency of the performances, telling the value increase of them, promoting and perfecting increased value performance, minimizing the loss and waste, promoting the scientific features and efficiency of decision, planning and controlling. |
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| Keywords: | cost management causes of resources transformation application |
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