| 我国企业成本管理的发展方向 |
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| 引用本文： | 刘霞.我国企业成本管理的发展方向[J].科技情报开发与经济,2008,18(31):167-168. |
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| 作者姓名： | 刘霞 |
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| 作者单位： | 大同煤矿集团公司中央机厂,山西,大同,037001 |
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| 摘 要： | 通过分析世界上先进成本核算模式的特点及我国企业成本核算模式存在的不足,有针对性地提出我国企业成本管理的发展方向。
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| 关 键 词： | 成本管理 成本核算 成本控制 |
Talking about the Development Direction of Cost Management of Chinese Enterprises |
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| LIU Xia.Talking about the Development Direction of Cost Management of Chinese Enterprises[J].Sci-Tech Information Development & Economy,2008,18(31):167-168. |
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| Authors: | LIU Xia |
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| Abstract: | Through analyzing the characteristics of advanced cost accounting model in the world and the shortages of cost accounting management model of Chinese enterprises,this paper advances the development direction of Chinese enterprises'cost management. |
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| Keywords: | cost management cost accounting cost control |
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