| 现代企业成本管理与成本控制方法 |
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| 引用本文： | 王艳芹.现代企业成本管理与成本控制方法[J].长春师范学院学报,2005(5). |
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| 作者姓名： | 王艳芹 |
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| 作者单位： | 德州学院经管系 山东德州253023 |
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| 摘 要： | 随着市场经济的发展,企业间的竞争越来越剧烈,对其成本管理和如何进行成本控制提出了更高的要求,本文主要从成本管理和成本控制两个方面进行了探讨。
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| 关 键 词： | 成本管理 成本控制 成本动因 价值链 |
Methods of Cost Management and Cost Control in Modern Enterprise |
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| WANG Yan-qin.Methods of Cost Management and Cost Control in Modern Enterprise[J].Journal of Changchun Teachers College,2005(5). |
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| Authors: | WANG Yan-qin |
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| Abstract: | With the development of market economy,thecompetition among the enterprisesis becoming more and more severe. This brings forward much more requirements for enterprises about cost management as well as how to control the cost. This article probes into this problem in terms of cost managerment and cost control. |
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| Keywords: | cost control cost management cost driver magritude of value |
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