| 关于产品生命周期成本的理性思考 |
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| 引用本文： | 陈晓芳,崔伟. 关于产品生命周期成本的理性思考[J]. 财会通讯, 2006, 0(3) |
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| 作者姓名： | 陈晓芳 崔伟 |
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| 作者单位： | 武汉理工大学管理学院 湖北武汉430070 |
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| 摘 要： | 本文从产品生命周期成本的理念出发,对生命周期成本的涵义、内容及其计算等进行了探讨。并从生产者和使用者两方面对生命周期成本提出思考,以期有助于企业突破其边界成本管理体系的建立。
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| 关 键 词： | 生命周期 生命周期成本 生命周期成本管理 |
Rational Thoughts on Product Life Cycle Cost |
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| Chen Xiaofang Cui Wei. Rational Thoughts on Product Life Cycle Cost[J]. Communication of Finance and Accounting, 2006, 0(3) |
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| Authors: | Chen Xiaofang Cui Wei |
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| Abstract: | Based on the idea of product Life Cycle Cost , This paper makes some discussion on the definition?content?calculating of life cycle cost, and points out significance from the enterprises and customers, so as to help enterprises break through the foundation of the enterprise boundary cost management system. |
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| Keywords: | Life Cycle Life Cycle Cost Management of Life Cycle Cost |
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