| 浅议成本观念的更新和现代成本控制 |
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| 引用本文： | 庞旭勤. 浅议成本观念的更新和现代成本控制[J]. 太原科技, 2004, 0(5): 54-55 |
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| 作者姓名： | 庞旭勤 |
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| 作者单位： | 中铝山西分公司财务部,山西,河津,043300 |
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| 摘 要： | 企业要适应经济环境的变化，必须及时更新传统的成本观念。结合企业的实际情况，论述了充分运用现代成本控制方法，从管理的高度去挖掘降低成本的潜力，增强企业的市场竞争力。
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| 关 键 词： | 现代企业 成本观念 成本控制 |
| 文章编号： | 1006-4877(2004)05-0054-02 |
| 修稿时间： | 2004-08-06 |
The Renewal of Cost Concepts and Control of Modern Cost |
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| Pang Xuqin. The Renewal of Cost Concepts and Control of Modern Cost[J]. Taiyuan Science and Technology, 2004, 0(5): 54-55 |
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| Authors: | Pang Xuqin |
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| Abstract: | Modern enterprises should renew some traditional cost concepts in time for adapting the changes of economic environment. Connecting with actual situation of enterprises, this paper discusses that how to tap the latent power of reducing the cost from managerial high degree by making full use of the way of modern cost control for the purpose of strengthening enterprises' competitiveness in market |
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| Keywords: | modern enterprise cost concept cost control |
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