| 有效实施成本控制提升企业竞争能力 |
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| 引用本文： | 廖继红.有效实施成本控制提升企业竞争能力[J].科技情报开发与经济,2005,15(22):194-195. |
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| 作者姓名： | 廖继红 |
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| 作者单位： | 同煤集团机电管理处,山西大同,037003 |
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| 摘 要： | 成本控制是企业成本管理的核心，传统成本控制模式已经不能适应企业的发展，企业要想保持并增强竞争优势，需要一个有效的成本控制和核算体系来改善企业经营效率，提高竞争力。
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| 关 键 词： | 成本控制 成本核算体系 全员成本管理 |
| 文章编号： | 1005-6033(2005)22-0194-02 |
| 修稿时间： | 2005年10月15 |
Lifting Enterprise's Competitive Power through Carrying out Effective Control of Cost |
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| LIAO Ji-hong.Lifting Enterprise''''s Competitive Power through Carrying out Effective Control of Cost[J].Sci-Tech Information Development & Economy,2005,15(22):194-195. |
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| Authors: | LIAO Ji-hong |
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| Institution: | LIAO Ji-hong |
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| Abstract: | The cost control is the core of enterprise's cost management. The traditional cost control mode hasn't fit in with the development of the enterprise. Those enterprises, which want to maintain and strengthen the competitive superiority, need an effective cost controlling and accounting system to improve enterprise's operation efficiency and lift the competitive power. |
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| Keywords: | cost control cost accounting system all-personnel cost management |
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