摘要
在现代市场经济条件下 ,企业的一切生产经营活动 ,都必须围绕企业的经营目标———股东价值最大化来进行 ,它应成为企业一切生产经营活动的出发点和归宿点。为了实现这一目标 ,现代企业必须加强对成本的控制和管理。本文着重从新的成本观念对成本控制带来的影响入手 ,探讨现代企业在加强成本控制和管理上应注意的新问题 。
Under modern market economic condition, all production operation of enterprise moves about , must revolve around the operation of enterprise goal —— shareholder value biggest melt to go on, it should become natural end and the starting point of enterprise all production operation campaign to count. To realize this goal, modern enterprise must manage vigorously for the control of cost. This paper starts with emphatically from the influence that new cost idea brings for cost control, discuss modern enterprise in the new problem that strengthens cost control and should pay attention on management, with a view in the raising of enterprise economic benefits.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第1期70-73,共4页
Journal of Central University of Finance & Economics
