| 浅谈企业的成本控制与成本管理 |
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| 引用本文： | 乔旭江.浅谈企业的成本控制与成本管理[J].科技情报开发与经济,2010,20(3):205-206. |
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| 作者姓名： | 乔旭江 |
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| 作者单位： | 西山煤电股份公司西铭矿,山西太原,030052 |
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| 摘 要： | 由于社会生产的快速发展,使企业的生产、市场、管理等环境都受到了很大的影响,以历史成本为核算基础的传统成本会计越来越不能满足新时代成本管理的真正要求。详细探讨了成本控制、成本管理的概念及对策。
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| 关 键 词： | 企业管理 成本控制 成本管理 |
Talking about the Cost Control and Cost Management of Enterprise |
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| QIAO Xu-jiang.Talking about the Cost Control and Cost Management of Enterprise[J].Sci-Tech Information Development & Economy,2010,20(3):205-206. |
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| Authors: | QIAO Xu-jiang |
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| Institution: | QIAO Xu-jiang |
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| Abstract: | Rapid development of social production influences greatly the environment of enterprise's production,market and management,and the traditional cost accounting with the historical cost as the accounting basis can't meet the real need of cost management of the new era.This paper probes into the concepts of and countermeasures for the cost control and cost management. |
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| Keywords: | enterprise management cost control cost management |
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