| 基于产品生命周期的成本管理策略 |
| |
| 引用本文： | 王满,全文婷.基于产品生命周期的成本管理策略[J].大连海事大学学报(社会科学版),2010,9(3):33-36. |
| |
| 作者姓名： | 王满 全文婷 |
| |
| 作者单位： | 1. 东北财经大学内部控制与风险管理研究中心,辽宁,大连,116025;东北财经大学会计学院,辽宁,大连,116025
2. 东北财经大学研究生院,辽宁,大连,116025 |
| |
| 基金项目： | 辽宁省哲学社会科学规划基金 |
| |
| 摘 要： | 企业的产品有着周期性的生命阶段，伴随不同阶段的不同成长特征，产品会出现不同的成本管理需求。突破传统的成本管理研究方法，将产品生命周期理论与成本管理策略有机结合，通过分析产品不同生命周期阶段的成本特征，指出各阶段产品成本控制的重点和成本管理策略。
|
| 关 键 词： | 产品生命周期 成本管理 成本特征 管理策略 |
Cost management strategy based on product life cycle |
| |
| WANG Man,QUAN Wen-ting.Cost management strategy based on product life cycle[J].Journal of Dalian Maritime University:Social Science Edition,2010,9(3):33-36. |
| |
| Authors: | WANG Man QUAN Wen-ting |
| |
| Institution: | WANG Man~a,b,QUAN Wen-ting~c(a.The Research Center of Internal Control and Risk Management,b.College of Accounting,c.Graduate School,Dongbei Univ.of Finance and Economics,Dalian 116025,China) |
| |
| Abstract: | Products of every company have cyclical life stages.According to the various features of different stages,the product needs different cost management.The paper broke through the traditional research methods of cost management and combined the product life cycle theory organically with the cost management strategies.Through the analysis on cost characteristics in different stages of product life cycle,it pointed out the key points of cost control and the strategies of cost management on every stage. |
| |
| Keywords: | product life cycle cost management cost feature management strategy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
