| 建立成本管理体系的思路与模式 |
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| 引用本文： | 翟志华.建立成本管理体系的思路与模式[J].无锡商业职业技术学院学报,2004,4(1):42-43. |
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| 作者姓名： | 翟志华 |
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| 作者单位： | 无锡商业职业技术学院,经济管理系,江苏,无锡,214063 |
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| 摘 要： | 成本管理体系的建立和实施,将成为企业转换经营机制的有效途径和手段,不仅可以提高企业的管理水平,而且可以创造更高的经济效益和社会效益。
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| 关 键 词： | 成本管理 思路模式 基本特征 |
| 文章编号： | 1671-4806(2004)01-0042-02 |
| 修稿时间： | 2003年9月10日 |
On the Establishment of Cost Management System and its Modes |
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| ZHAI Zhi-hua.On the Establishment of Cost Management System and its Modes[J].Journal of Vocational Institute of Commercial Technology,2004,4(1):42-43. |
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| Authors: | ZHAI Zhi-hua |
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| Abstract: | The establishment and implementation of cost management system plays an important role in an enterprise's readjustment of management. The system of cost management helps to improve not only the enterprise's management but also its economic and social performances. |
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| Keywords: | cost management mode of thinking basic features |
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