摘要
在目前社会主义市场经济环境下,我国对于成本管理的研究和应用已经步入了一个崭新的阶段,形成了许多成本管理的新理念、新模式。这些关于成本管理的新的东西的应用对于目前我国企业加强成本管理、应付日益激烈的市场竞争有着关键性的作用。目前学术界关于成本管理这方面的创新很多,但具体谈到企业成本管理所应用的方法的创新却很少。本文从目前我国成本管理方法中存在的问题开始,阐明了在市场经济下,传统的成本管理方法已经不适应目前企业成本管理的要求,进行成本管理方法的革新刻不容缓。
Under the environment of socialist market economy, our country has already stepped into a brand-new stage to the research and application of management of the cost, has formed a lot of new ideas and modes of cost management at present. The application of these new ideas and modes is very important to our company strengthen cost management, dealing with fierce market competition day by day. There is a lot of innovation about cost management in academia at present, but the innovation about the concrete method of cost management is very few.
出处
《重庆电子工程职业学院学报》
2009年第6期31-33,共3页
Journal of Chongqing College of Electronic Engineering
关键词
成本管理方法
战略成本管理
作业成本
the measure of cost management
strategic cost management
activity-based cost management
