| 成本企划与作业成本法、邯钢成本法的比较 |
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| 引用本文： | 冯永亮,王平心.成本企划与作业成本法、邯钢成本法的比较[J].西安交通大学学报(社会科学版),2002,22(1):50-53. |
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| 作者姓名： | 冯永亮 王平心 |
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| 作者单位： | 西安交通大学,陕西,西安,710049 |
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| 基金项目： | 国家自然科学基金项目 ( 79770 0 71)，国家自然科学基金项目 ( 70 172 0 10 ) |
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| 摘 要： | 论述了成本企划、作业成本法以及邯钢成本法等几种先进的成本管理方法及各自的特点 ,并对其进行了分析比较 ;在剖析各种成本管理方法利弊的基础上 ,提出关于几种成本管理方法结合应用的建议。
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| 关 键 词： | 成本企划 作业成本法 邯钢成本法 |
| 文章编号： | 1008-245X(2002)01-0050-04 |
| 修稿时间： | 2001年9月17日 |
Study on Cost Planning--Comparing with Operation Cost Method and Cost Management Method used by Handan Steel Corporation |
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| FENG Yong-liang,WANG Ping-xin.Study on Cost Planning--Comparing with Operation Cost Method and Cost Management Method used by Handan Steel Corporation[J].Journal of Xi'an Jiaotong University(Social Sciences),2002,22(1):50-53. |
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| Authors: | FENG Yong-liang WANG Ping-xin |
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| Abstract: | The paper deals with several advanced cost management methods such as the cost planning, operation cost method and cost management method used by the Handan Steel Corporation and their specific features with corresponding comparison made between them. Based on the expounding of their strengths and weaknesses, several cost management methods combined with utilization practices are presented. |
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| Keywords: | Cost planning operation cost method Hangang cost method |
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