| 浅析企业责任成本管理 |
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| 引用本文： | 管红.浅析企业责任成本管理[J].北方经贸,2008(5):71-73. |
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| 作者姓名： | 管红 |
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| 作者单位： | 锦州师范高等专科学校,辽宁,锦州,121000 |
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| 摘 要： | 加强管理是企业生存与发展的永恒性主题,成本管理则是企业管理的关键。抓成本管理最有效的途径之一就是推行并加强责任成本管理。推行责任成本管理应注意压缩非生产性支出,降低内耗,完善用人制度,提高成本管理水平。
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| 关 键 词： | 责任成本 责任中心 成本管理 |
| 文章编号： | 1005-913X(2008)05-0071-03 |
| 修稿时间： | 2008年3月26日 |
Superficial Analysis on Management of Corporation's Responsibility Cost |
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| GuanHong.Superficial Analysis on Management of Corporation's Responsibility Cost[J].Northern Economy and Trade,2008(5):71-73. |
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| Authors: | GuanHong |
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| Abstract: | Strengthening the management of enterprise survival and development is the eternal theme.Cost management is the key to enterprise management.One of the most effective ways of cost management is to promote and strengthen cost management responsibility.This paper makes a brief discussion on corporate responsibility issues related to cost management in order to give the enterprises some help on responsibility of enterprises cost management. |
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| Keywords: | responsibility cost responsibility centers cost management |
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