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现代企业成本管理的系统构建
引用本文:刘兆明. 现代企业成本管理的系统构建[J]. 华东经济管理, 2005, 19(7): 146-148
作者姓名:刘兆明
作者单位:安徽审计职业学院,安徽,合肥,230051
摘    要:随着经济体制改革的不断深入,国内企业正面临着更为严峻的竞争。企业为了实现整体经营目标,建立战略成本管理系统、标准成本管理系统、作业成本管理系统、环境成本管理系统、全面质量成本管理系统以及核算成本管理系统势在必行。在此基础上,力求以最小成本创造最大利润,实现经

关 键 词:战略成本  标准成本  作业成本  质量成本
文章编号:1007-5097(2005)07-0146-03
收稿时间:2005-05-18
修稿时间:2005-05-18

On Structuring the System of Modern Enterprise Cost Management
LIU Zhao-ming. On Structuring the System of Modern Enterprise Cost Management[J]. East China Economic Management, 2005, 19(7): 146-148
Authors:LIU Zhao-ming
Affiliation:Anhui Audit Vocational College,Hefei 230051,China)
Abstract:With the constant deepening of the economic system reform, make the domestic enterprise face more severe competition. For realizing whole operations objectives,setting up strategic become a administrative system in the enterprise, the standard becomes administrative system, the homework becomes a administrative system, the environment becomes a administrative system, becomes a administrative system and adjust in overall quality, a administrative system is imperative. The enterprise makes every effort to create the largest profit with minimum cost, realize that economic benefits are maximized on the basis of this.
Keywords:strategic cost  standard cost  the cost of the homework  quality cost
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