摘要
在全球化市场经济时代,市场与成本决定了制造企业的效益,主动有效地实施成本控制是这些离散制造企业的必然选择.从产品成本发生的全生命周期角度,提出了离散制造企业产品全生命周期成本控制模型.在此基础上,对离散制造企业产品全生命周期各个阶段的成本控制内容、成本控制要素等问题进行了深入的探讨.
In the area of global market economy, the benefit of an enterprise are decided by the cost and market. The implementation of active and effective cost control is the trend of selection. This paper, with respect to the cost of a product lifecycle, proposed the cost control model for an manufacturing enterprise. And also discussed the contents and key points of the cost control of a product lifecycle deeply.
出处
《哈尔滨商业大学学报（自然科学版）》
CAS
2004年第5期629-632,共4页
Journal of Harbin University of Commerce：Natural Sciences Edition
