| 关于中小企业成本控制的思考 |
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| 引用本文： | 蒋银花.关于中小企业成本控制的思考[J].科技情报开发与经济,2009,19(1). |
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| 作者姓名： | 蒋银花 |
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| 作者单位： | 镇江高等专科学校工商管理系,江苏镇江,212003 |
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| 摘 要： | 针对目前中小企业成本管理中存在的问题与不足,从强化成本控制责任制度、树立成本效益观念、运用作业成本管理方法、利用特色经营战略控制成本等方面提出了解决思路.
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| 关 键 词： | 中小企业 成本管理 成本控制 |
Considerations about the Cost Control in Small and Medium-sized Enterprises |
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| JIANG Yin-hua.Considerations about the Cost Control in Small and Medium-sized Enterprises[J].Sci-Tech Information Development & Economy,2009,19(1). |
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| Authors: | JIANG Yin-hua |
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| Abstract: | IN the light of the problems and shortages existing in the cost control in small and medium -sized enterprises, this paper puts forward some solving ideas, which include strengthening the cost control responsibility system, establishing the concept of cost and benefit, using the method of activity-based cost management, and controlling the cost with characteristic operation strategy, etc. |
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| Keywords: | small and medium-sized enterprises cost management cost control |
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