摘要
企业的经营竞争力和战略竞争力应用于成本管理之中,成本一般不改变风险,但可以改变报酬。本文在分析加强成本管理的紧迫性和标准成本及其制度基础上,分析标准成本管理模式,结合ERP系统等先进管理软件在成本管理中的运用,详细列举金川集团公司实施标准成本管理的实践过程,介绍了标准成本管理在金川的价值凸现,并就继续完善和优化标准成本管理体系提出若干认识和建议。
The managing competitive power and strategic power of enterprise should be adopted in cost management.Commonly,cost would not change risk,but it can change the reward.In this article,based on analyzing the urgent of cost management,standard cost and its rules,combined with some advanced software including ERP system used in cost management,the practice process of Jinchuan standard cost management is detailed,the value emerged in Jinchuan is introduced,and some suggestions for perfecting and optimizing standard cost control system are proposed.
出处
《铜业工程》
CAS
2010年第4期106-110,共5页
Copper Engineering
关键词
标准成本
制度
财务
降低成本
standard cost
rule
finance
reducing cost
