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。
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.
出处
《贵州商业高等专科学校学报》
2010年第2期4-7,共4页
Journal of Guizhou Commercial College
关键词
成本管理
和谐管理
成本和谐管理
Costs management
Harmonious management
Costs harmonious management
