| 市场经济体制下成本管理研究 |
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| 引用本文： | 刘群,许彦. 市场经济体制下成本管理研究[J]. 天津理工大学学报, 2001, 17(3): 107-110 |
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| 作者姓名： | 刘群 许彦 |
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| 作者单位： | 1. 天津理工学院结算中心
2. 天津理工学院经济管理学院 |
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| 摘 要： | 分析了计划经济体制下,企业成本管理存在的问题,论述企业在市场经济环境下如何更新观念,加强经营管理,以最少的消耗取得最高的收益.分别从科技计入成本,降低成本时的考虑,成本否决观念及广告效应几方面加以研究.目的是通过成本管理的一系列改革,增强企业竞争力和生命力.
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| 关 键 词： | 绿色成本 绿色会计 成本否决 够本点 够本分析 |
| 文章编号： | 1004-2261(2001)03-107-04 |
| 修稿时间： | 2000-09-12 |
Cost management study in the market economic system |
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| LIU Qun ,XU Yan. Cost management study in the market economic system[J]. Journal of Tianjin University of Technology, 2001, 17(3): 107-110 |
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| Authors: | LIU Qun XU Yan |
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| Affiliation: | LIU Qun 1,XU Yan 2 |
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| Abstract: | This paper analyzes the problems of business cost management in planning circumstance,then expounds the business how to renew ideas and strengthen management,and how to gain more profit with little consumption in the market economic circumstance.Four functions will be studied:they are adding science cost,dropping material cost,cost veto and advertisement effecting.In order to strengthen the business competition and life force a series of reform in the cost management is adopted. |
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| Keywords: | green cost green account cost veto break even point break even analysis |
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