| 产品成本分级递阶控制系统研究 |
| |
| 引用本文： | 张咏梅,孟宪法,魏成泰.产品成本分级递阶控制系统研究[J].系统工程理论与实践,2001,21(6):34-39. |
| |
| 作者姓名： | 张咏梅 孟宪法 魏成泰 |
| |
| 作者单位： | (1)山东科技大学经济管理学院;(2)矿业集团公司兴隆庄煤矿 |
| |
| 摘 要： | 根据控制理论基本观点 ,提出过程控制是成本控制的关键 .在企业实行责任成本制进而实现成本分级递阶控制是遏制产品成本飙升的有效方法 .实践证明 :该系统结构简单可靠、可操作性强 ,企业运作后取得了良好的经营业绩 .
|
| 关 键 词： | 分级递阶控制系统 过程控制 责任成本 |
| 文章编号： | 1000-6788(2001)06-0034-06 |
| 修稿时间： | 1999年10月21 |
Study of Product Cost Control System of Hierarchical Multilevel |
| |
| ZHANG Yong-mei ,MENG Xian-fa ,WEI Cheng-tai.Study of Product Cost Control System of Hierarchical Multilevel[J].Systems Engineering —Theory & Practice,2001,21(6):34-39. |
| |
| Authors: | ZHANG Yong-mei MENG Xian-fa WEI Cheng-tai |
| |
| Institution: | (1)Shandong University of Science and Technology;(2) Xinglong Zhuang Colliery of Yanzhou M.G.Co. |
| |
| Abstract: | According to the basic principles of control theory this paper has raised a view that process control is the key of cost control. On the premise of carrying out responsible cost, it is an effective method for a business to bring about cost control of hierarchal multilevel to restrain the rapid of product cost. It is testified by practice that this system is simple, reliable and easily operative.Good achievements have been got by using this system. |
| |
| Keywords: | the control system of hierarchal multilevel process control responsible cost |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《系统工程理论与实践》浏览原始摘要信息 |
| 点击此处可从《系统工程理论与实践》下载免费的PDF全文 |
