摘要
全面成本控制思想将成本管理的范畴拓展到一个更为广阔的层面,讲求运用系统的、联系的方法,从全方位、全价值链、全过程、全要素、全员等角度,立体阐述成本管理理念。从分析成本源,发掘浪费因子,发掘成本降低驱动因子,实现全价值链的集群化、专业化发展的实践,寻求降低成本的途径。
The idea of cost control spreads to a more unlimited area,focusing on pursuit of the systematic and connective method to explicate tridimensionally the conception of the cost management from all-directions: whole value chain , whole process, whole main factors, whole members, ect.From analyzing the sourse of the cost,the paper unearths the waste divisor and the driving divisor of reducing cost so as to actualize the practice of the whole value chain and specialization developement.
出处
《河北工业科技》
CAS
2005年第2期77-80,共4页
Hebei Journal of Industrial Science and Technology
