摘要
通过分析成本精细化管理的内涵,以精细化管理理念为核心,构建以成本管理与成本预算为核心的成本精细化管理系统,并对系统的构建目标、功能以及关键技术进行了分析说明,为成本管理推行精细化提供了一种新的思路与方法。
On the basis of an analysis of the core meaning of refined cost management,this paper establishes a refined cost management system with cost management and cost budget as its core.This is done on the connotation of the basic idea of refined management.Besides,the paper also provides an analytical explanation about the target,functions and relevant key technologies of the system.This supplies a novel conception and methodology for the execution of cost management on a refined basis.
出处
《中国煤炭》
北大核心
2010年第10期39-42,共4页
China Coal
关键词
成本管理
精细化管理
成本管理系统
成本预算
cost management
refined management
cost management system
cost budget
