| 集成成本管理基础理论研究 |
| |
| 引用本文： | 邓明君,罗文兵. 集成成本管理基础理论研究[J]. 财会通讯, 2006, 0(5) |
| |
| 作者姓名： | 邓明君 罗文兵 |
| |
| 作者单位： | 湖南科技大学商学院 湖南湘潭411201 |
| |
| 摘 要： | 集成成本管理作为一种先进的成本管理模式,能够帮助企业有效地使用成本信息、业绩数据和实施企业战略,从而增强企业成本竞争优势。本文首先阐述了集成成本管理的理论基础,然后详细分析了集成成本管理的概念、特征、基本范畴和逻辑过程,最后论述了集成成本管理系统的概念、特征、作用和机制。
|
| 关 键 词： | 集成管理理论 集成成本管理 集成成本管理系统 基础理论 |
Research on the Basic Theory of Integrated Cost Management |
| |
| Deng Mingjun Luo Wenbing. Research on the Basic Theory of Integrated Cost Management[J]. Communication of Finance and Accounting, 2006, 0(5) |
| |
| Authors: | Deng Mingjun Luo Wenbing |
| |
| Abstract: | The integrated cost management is one of advanced cost management modes, and it can help the enterprise use the cost information and the achievement data effectively, implement the enterprise strategy, and enhance its cost competitive advantage. This text elaborates the rationale of the integrated cost management firstly, then analyzes the concept, characteristic, basic category and logic course of the integration cost management in detail, describe the concept, characteristic, function and mechanism of the integrated cost management systems finally. |
| |
| Keywords: | Integrated management theory Integrated cost management Integrated cost management systems Basic theory |
| 本文献已被 CNKI 等数据库收录！ |
|
