| 现代企业成本管理的宏观视角 |
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| 引用本文： | 韩东海,李汝. 现代企业成本管理的宏观视角[J]. 经济与管理, 2004, 18(12): 47-49 |
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| 作者姓名： | 韩东海 李汝 |
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| 作者单位： | 石家庄铁道学院,财务处,河北,石家庄,050043;石家庄铁道学院,财务处,河北,石家庄,050043 |
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| 摘 要： | 市场经济中 ,传统的成本管理思想已不能适应现代成本理念 ,现代企业成本管理的内容不仅仅是孤立地降低成本 ,而应立足于整体战略目标及企业外部环境 ,从成本与效益的对比中寻找成本最小化。
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| 关 键 词： | 成本管理 成本领先 战略管理 |
| 文章编号： | 1003-3890(2004)12-0047-03 |
| 修稿时间： | 2004-07-28 |
The Macroscopic Angle of the Cost Management of Modern Enterprises |
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| HAN Dong hai,LI Ru. The Macroscopic Angle of the Cost Management of Modern Enterprises[J]. Economy and Management, 2004, 18(12): 47-49 |
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| Authors: | HAN Dong hai LI Ru |
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| Abstract: | In the market economy, the traditional concept of cost management cannot meet the requirements of the modern thoughts of the cost management. The content of the cost management of modern enterprises is not only to reduce the cost, but should be based on the aims of the enterprises' strategy and its circumstances, try to find the minimum cost from the contrast of costs and benefits. |
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| Keywords: | cost management lead in cost strategic management |
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