| 四种企业成本控制模式的比较分析及启示 |
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| 引用本文： | 杨宜霞.四种企业成本控制模式的比较分析及启示[J].延安大学学报(社会科学版),2002,24(3):77-79. |
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| 作者姓名： | 杨宜霞 |
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| 作者单位： | 延安市市直单位统管会计中心,陕西,延安,716000 |
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| 摘 要： | 面对日趋激烈的市场竞争环境 ,成本控制成为决定企业生存与发展的关键因素。对目前国内外较为典型的四种成本控制模式的比较分析 ,将为我国企业成本控制模式的选择提供有益的启示
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| 关 键 词： | 邯钢模式 宝钢模式 作业成本管理 成本企画 |
| 文章编号： | 1004-9975(2002)03-0077-03 |
| 修稿时间： | 2002年7月15日 |
Comparative analysis of four kinds of models of business cost control and its implications |
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| YANG Yi,xia.Comparative analysis of four kinds of models of business cost control and its implications[J].Journal of Yan'an University (Social Science Edition),2002,24(3):77-79. |
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| Authors: | YANG Yi xia |
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| Abstract: | Under the circumstances of fierce competition in market economy,cost control has become a key factor which determins and enterprise's survival and development. Hence,the comparative analysis of present international and national cost control models will give implications on the choice of Chinese business's best cost control models. |
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| Keywords: | the model of Baoshan steel works the model of Handan steel works cost design activity based cost management |
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