摘要
现代成本控制战略的建立和实施需要具备战略匹配思想和长期思想 ,确立长远目标 ,要从控制成本发生的源流入手 ,进行全方位、多角度、多层次的成本控制。不断的成本降低和技术改进需要全体员工的努力 ,因此将成本控制的思想、方法和措施等融入到企业各个层面的各项活动之中才是至关重要的。本文从战略成本规划和经营活动这两个层面上来分析现代成本控制战略的选择和建立过程 ,分析成本产生的原因 ,提出了几种成本控制的方法策略。
To establish and implement modern cost control stratagem needs to have the stratagem matching idea and the long period thought,to establish long-term aim,to control the source of cost and to carry out multi-level cost control.It's very important to put the idea,method and measure into all kinds of activities of an enterprise.This article mainly analyses the selection and foundation process of modern cost control stratagem,analyses the cause of cost generation and puts forward several methods of cost control.
出处
《华东经济管理》
2001年第5期129-132,共4页
East China Economic Management
