摘要
随着社会主义市场经济和现代企业制度的逐步建立和完善,成本管理成为现代企业非常关注的问题。传统的成本管理思想已不能适应企业市场竞争的需要,必须突破传统思维模式,树立成本效益理念、战略成本管理理念,强化企业的成本管理。
With the establishment and improvement of socialist marketeconomy modern system, cost management becomes a problem highly concerned by all firms. Tradition way of management can＇ t meet demand of market economy so it must abandon old ways of thinkings and to set up new ones to meet demands of new situation by improving idea of effective cost and cost management.
出处
《山西财政税务专科学校学报》
2005年第6期47-49,共3页
Journal of Shanxi Finance & Taxation College
关键词
成本管理
成本效益
战略成本
cost management
cost effeciency
strategic cost
