| 基于和谐管理的成本控制初探 |
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| 引用本文： | 韩冬梅,孙小平. 基于和谐管理的成本控制初探[J]. 贵州商业高等专科学校学报, 2010, 23(2): 4-7 |
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| 作者姓名： | 韩冬梅 孙小平 |
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| 作者单位： | 南通航运职业技术学院,管理信息系,江苏,南通226010;南通航运职业技术学院,管理信息系,江苏,南通226010 |
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| 摘 要： | 由于成本管理的人本性、复杂性,使得目前的成本管理方法因缺乏系统的应对而面临严峻的挑战,通过对目前成本管理方法进行分析、总结提出了成本和谐管理的基本思路。即基于成本导向的＂满意化设计＂与＂人的主观能动性＂的互动耦合机制,从＂和则＂、＂谐则＂、和谐耦合三方面对其应用进行了探讨。
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| 关 键 词： | 成本管理 和谐管理 成本和谐管理 |
The Discussion of Costs Controlling Based on Harmonious Management |
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| Han Dong-mei,Sun Xiao-ping. The Discussion of Costs Controlling Based on Harmonious Management[J]. Journal of Guizhou Commercial College, 2010, 23(2): 4-7 |
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| Authors: | Han Dong-mei Sun Xiao-ping |
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| Affiliation: | Han Dong-mei1,Sun Xiao-ping2(1.2.Department of Management & Information,Nantong Shipping College,Nantong,Jiangsu 226010) |
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| Abstract: | Current costs management without a systematic resolution has been challenged by humanity and complexity of costs management.This paper proposed that the basic thoughts of costs harmonious management should be interacted mechanism including satisfied design and human subjective motivation based on the cost-oriented.At last,application explains have been given from three aspects. |
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| Keywords: | Costs management Harmonious management Costs harmonious management |
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