| 从传统到现代：企业成本管理的变革 |
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| 引用本文： | 张晓红.从传统到现代：企业成本管理的变革[J].科技情报开发与经济,2001,11(6):121-122. |
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| 作者姓名： | 张晓红 |
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| 作者单位： | 山西省安业集团有限公司 |
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| 摘 要： | 通过对传统成本管理与现代成本管理的分析比较，结合对传统成本管理基本假设的研究，提出了现代企业成本管理实践的适应性变革要求，阐述了“作业基准成本计算”法在我国企业的运用及未来发展展望。
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| 关 键 词： | 成本管理 企业管理 会计假设 作业基准成本计算 |
| 文章编号： | 1005-6033(2001)06-0121-02 |
| 修稿时间： | 2001年9月26日 |
From the Traditional to the Modern: Alternation of Enterprise Cost Management |
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| ZHANG Xiao,hong.From the Traditional to the Modern: Alternation of Enterprise Cost Management[J].Sci-Tech Information Development & Economy,2001,11(6):121-122. |
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| Authors: | ZHANG Xiao hong |
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| Institution: | ZHANG Xiao hong |
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| Abstract: | Through analysis on and comparison of traditional cost management with modern one, and connecting with the study on the hypothesis of basic aspects of traditional cost management, this paper puts forward specialization requirements for the practice of modern enterprises' cost management, and expounds the application of ABC (Activity-Based Costing) in our country's enterprises and its development in the future. |
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| Keywords: | cost management enterprise management activity-based costing |
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