| 中日成本管理现状的比较及对我国企业的启示 |
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| 引用本文： | 陈岳,李宇宙.中日成本管理现状的比较及对我国企业的启示[J].中国矿业大学学报(社会科学版),2003,5(2):84-89. |
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| 作者姓名： | 陈岳 李宇宙 |
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| 作者单位： | 1. 中国矿业大学,管理学院,江苏,徐州,221008
2. 河南永城煤电公司,铁运处,河南,永城,476600 |
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| 摘 要： | 对中日两国成本管理现状的比较分析 ,给我国企业带来四项启示 :成本管理与战略结合是当代成本管理的趋势 ;成本管理范围应该由生产领域向企业整体价值链扩展 ;成本管理主体应由单一会计人员向全员成本管理扩展 ;成本管理手段与方法要实现多元化、现代化 ,形成完善的体系
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| 关 键 词： | 成本管理 中国 日本 |
| 文章编号： | 1009-105X(2003)02-0084-06 |
| 修稿时间： | 2003年4月7日 |
Comparisons Between China and Japan in Cost Management and Suggestions for Our Companies |
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| CHEN Yue ,LI Yu zhou.Comparisons Between China and Japan in Cost Management and Suggestions for Our Companies[J].Journal of China University of Mining & Technology(Social Sciences),2003,5(2):84-89. |
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| Authors: | CHEN Yue LI Yu zhou |
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| Institution: | CHEN Yue 1,LI Yu zhou 2 |
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| Abstract: | The comparison between China and Japan in cost management has provided us with four enlightenmants: the present tendency in cost management is the combination of the cost management with strategy; the range of the cost management should broaden itself from the production field to the total value link of the enterprises; the cost management subject should expand from the individual accountants to the staff cost management; the measures and methods in cost management should be pluralistic and modern and should form perfect system. |
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| Keywords: | cost China Japan |
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