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论绿色成本控制系统的构建
引用本文:夏芸. 论绿色成本控制系统的构建[J]. 财会通讯, 2005, 0(7)
作者姓名:夏芸
作者单位:暨南大学珠海学院 广东珠海519070
摘    要:随着经济的发展,资源环境与人类的矛盾日益尖锐,绿色成本控制系统的提出正是适应了这种经济情况,为缓解和解决这一矛盾提供了有效的途径。我们从传统成本控制的局限性入手,提出和分析了绿色成本控制系统的含义及特点,构建的基本原理,应遵循的原则和绿色成本控制系统四个方面的构建思路,简略介绍了如何构建绿色成本控制系统的初步构想。

关 键 词:传统成本控制  成本控制观  绿色成本控制系统

A Discussion on the Construction of Green Cost Control System
Xia Yun. A Discussion on the Construction of Green Cost Control System[J]. Communication of Finance and Accounting, 2005, 0(7)
Authors:Xia Yun
Abstract:With the rapid development of economy, the crises between natural resources and human being have become more severe. The green cost control system is an effective way to solve the crises. In this article,the author first points out the Traditional cost control shortcoming, later,analyzes the meaning,structure and principle of the green cost control system. In the end, The article briefly proposed the structure of the green cost control system..
Keywords:Traditional cost control Perspective of cost control Green cost control system
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