摘要
成本经营作为企业管理的重要内容,已经成为提高企业管理效率的一个主要方面。本文从现行成本核算入手,通过多方位的论证,证明了企业成本变化中的得与失总是联结为一体的,得失之间相互渗透,互为消长。因此,应研究成本经营中得与失的辩证关系,顺其自然,制定政策,才能促进成本不断降低。
Cost management as an important content of enterprise management,has became one of the major aspects on improving the efficiency of enterprise management.This paper,starting from the current cost accounting,through the all-round demonstration,proved that gain and loss in enterprise cost change always coupling as one.gain and loss is interpenetrative and mutual growth.Therefore,the the dialectical relationship of cost management between gain and loss should be researched.Only by letting nature take its course and making suitable policy can promoting costs be reduced continually.
出处
《有色矿冶》
2011年第3期109-112,共4页
Non-Ferrous Mining and Metallurgy
关键词
成本核算
成本经营
成本控制
cost accounting
cost management
cost control
