| 简论目标管理在企业成本管理中的运用 |
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| 引用本文： | 彭朝晖. 简论目标管理在企业成本管理中的运用[J]. 长沙理工大学学报(社会科学版), 2002, 17(1): 52-53 |
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| 作者姓名： | 彭朝晖 |
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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： | 在市场经济条件下 ,企业产品成本水平的高低直接决定着产品的盈利能力和竞争力 ,同时也决定着企业的生存和发展 ,运用目标管理 ,充分调动企业员工的积极性 ,是加强成本管理的有效途径。
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| 关 键 词： | 目标管理 成本管理 企业 |
A Brief Discussion on the Application of the Mangement of Objectives in the Cost Management of Enterprises |
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| PENG Zhao hui. A Brief Discussion on the Application of the Mangement of Objectives in the Cost Management of Enterprises[J]. Journal of Changsha University of Science & Technology, 2002, 17(1): 52-53 |
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| Authors: | PENG Zhao hui |
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| Abstract: | Under the condition of market economy, the cost level of the products of an enterprise determines the profitability of the products and competitive power directly, and even the existence and development of the enterprise. Objective management is the effective way to strengthen cost management while bringing the initiative of the staff into full play. |
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| Keywords: | Management of Objectives cost management enterprise |
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