摘要
市场经济中,传统的成本管理思想已不能适应现代成本理念。现代企业成本管理的内容不仅仅是孤立地降低成本,而应立足于整体战略目标及企业外部环境,从成本与效益的对比中寻找成本最小化。
In market economy, traditional idea of cost management have not adapted to modern cost concept.The content of enterprise cost management not only decreases the cost isolately,but also bases on the whole strategy target and outside environment of enterprise.It should look for the minimum of cost from the contrast cost to efficiency.
出处
《山西冶金》
CAS
2006年第2期89-91,共3页
Shanxi Metallurgy
关键词
成本管理
成本领先
战略管理
cost management, cost lead, strategy management
