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| 企业目标成本控制研究 | |
| 引用本文： | 蔡蓉 金瑞龄. 企业目标成本控制研究[J]. 上海理工大学学报(社会科学版), 1998, 0(4): 335-338 |
| 作者姓名： | 蔡蓉 金瑞龄 |
| 作者单位： | 上海理工大学系统科学与系统工程学院 |
| 摘 要： | 提出了目标成本控制保证体系，运用目标成本法确定目标成本；建立了成本结构模型，并将目标规划用于进行目标成本控制。 |
| 关 键 词： | 成本保证体系 目标成本控制 目标规划 企业 |
Study on objective cost control |
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| Cai Rong,Jin Ruiling. Study on objective cost control[J]. Journal of University of Shanghai For Science and Technilogy(Social Science), 1998, 0(4): 335-338 | |
| Authors: | Cai Rong Jin Ruiling |
| Abstract: | The guarantee system for objective cost control is attemped to construct in the paper.The objective cost is determined by applying the objective method, a model of cost structure isestablished accordingly and the objective programming is put to use in objective cost control. |
| Keywords: | cost guarantee system objective cost control objective programming |
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