| 论成本控制系统的进一步完善 |
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| 引用本文： | 刘天雄.论成本控制系统的进一步完善[J].长沙理工大学学报(社会科学版),2000,15(2):59-62. |
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| 作者姓名： | 刘天雄 |
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| 作者单位： | 长沙电力学院财经系!湖南长沙410077 |
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| 摘 要： | 成本控制是企业增加盈利的根本途径 ,也是企业抵抗内外压力、求得生存的主要保障。企业应在遵循经济原则的基础上 ,根据企业的实际情况 ,从用户需求出发确定成本控制目标 ,从经营决策的需要出发建立成本控制系统 ,实行有效成本控制
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| 关 键 词： | 成本控制 成本差异 价值工程 |
Discuss on lmproving cost control system |
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| LIU Tian-xiong.Discuss on lmproving cost control system[J].Journal of Changsha University of Science & Technology,2000,15(2):59-62. |
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| Authors: | LIU Tian-xiong |
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| Abstract: | A cost control system is an essential means to increase profits for enterprises.Also,it functions as a principal security system for enterprises to survive with a capability of standing up against pressures both internally and externally.Taking the relevant economic principles as a basis , the enterprises should set up suitable objectives for the cost control system according to the specific conditions facing the enterprises and the needs of the customers. Furthermore,a cost control system has to be built up from the requirements of management in decision making to reach the goal of controlling cost effectively. |
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| Keywords: | cost control cost differential value engineering |
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