摘要
通过分析我国企业成本管理现状和原因,本文探讨了成本管理的内涵及其在现代企业管理中的作用,并提出关于成本管理的战略思考,诸如引进新的成本观念,拓宽成本控制思路,改进成本计算方法及进行全方位多层次的内部改革等等。
Through analyzing the conditions and reasons of our nations cost controlling, this article argues about the contents of cost controlling and its functions in modern enterprise system, and puts forward some ponderations for the stratagems controlling costs such as provoking the new cost conception, widening the way of cost controlling and improving the method of cost calculating as well as all-round and all-level internal reforms, etc.
出处
《邢台职业技术学院学报》
2003年第2期73-74,47,共3页
Journal of Xingtai Polytechnic College
