| 浅析降低企业管理成本的途径 |
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| 引用本文： | 徐哲.浅析降低企业管理成本的途径[J].淮海工学院学报(社会科学版),2003,1(3):38-40. |
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| 作者姓名： | 徐哲 |
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| 作者单位： | 东北财经大学,职业技术学院,辽宁,大连,116025 |
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| 摘 要： | 建立现代企业制度必须强调成本管理。通过对传统的管理成本观念和现代观念的分析比 较,认为更新成本管理观念是做好企业成本管理工作、实现企业成本管理目标的首要任务。在此基 础上,就如何树立现代成本管理观念、降低企业成本水平进行了探讨,提出了成本控制的新思路。
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| 关 键 词： | 成本管理观念 成本动因 战略成本管理 |
| 文章编号： | 1008-3472(2003)03-0038-03 |
| 修稿时间： | 2003年7月28日 |
The Approaches to Decrease the Cost Level of Enterprises |
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| XU Zhe.The Approaches to Decrease the Cost Level of Enterprises[J].Journal of Huaihai Institute of Technology,2003,1(3):38-40. |
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| Authors: | XU Zhe |
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| Abstract: | The establishment of modern enterprise system demands the emphasis on cost management. A comparative study is made between the traditional concept of cost management and the modern one. It is concluded that the innovation of cost-managing concepts is of vital importance for a good performance in cost management and the fulfillment of cost management goals in enterprises. Besides, a brief analysis is made on the approaches to establish modern concept of cost management and decrease the cost level of enterprises with new ideas on cost control put forward. |
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| Keywords: | the concept of cost management cost driver strategic cost management |
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