| 成本管理理论新进展及其对企业绩效评价的影响 |
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| 引用本文： | 伍中信,张荣武.成本管理理论新进展及其对企业绩效评价的影响[J].系统工程,2006,24(2):15-18. |
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| 作者姓名： | 伍中信 张荣武 |
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| 作者单位： | 湖南大学,会计学院,湖南财经高等专科学校,湖南,长沙,410079 |
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| 摘 要： | 主要从成本管理空间范围、成本管理视野、成本控制环节、成本管理导向以及成本降低形态五个方面阐述成本管理理论的最新进展，在此基础上，分析了成本管理理论的新进展对企业绩效评价产生的深刻影响。
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| 关 键 词： | 成本管理 绩效评价 成本企画 作业成本管理 |
| 文章编号： | 1001-4098（2006）02-0015-04 |
| 收稿时间： | 2005-11-16 |
| 修稿时间： | 2005-11-16 |
The New Progress of Cost Management Theory and Its Influence on Enterprise Performance Evaluation |
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| WU Zhong-xin,ZHANG Rong-wu.The New Progress of Cost Management Theory and Its Influence on Enterprise Performance Evaluation[J].Systems Engineering,2006,24(2):15-18. |
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| Authors: | WU Zhong-xin ZHANG Rong-wu |
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| Institution: | School of Accountancy, Hunan University, Changsha 410079, China |
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| Abstract: | This paper expounds the late progress of cost management theory from the aspects of the scope of cost management, the field of vision of cost management, the link of cost control, the guidance of cost management and the form of cost reduce. Based on this, the paper analyzes the profound influence that the development of cost management theory brings about to enterprise performance evaluation. |
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| Keywords: | Cost Management Performance Evaluation Target Costing Activity-based Costing Management |
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