摘要
随着现代管理在企业的应用和发展,成本管理的本量利分析已经在越来越多的企业成为最核心的管理工具。本案例对多数企业而言,在给本量利成本管理模式带来各种应用实践的同时,寻求模型理论挖掘和应用检验,也在企业价值创造和绩效管理过程中,发挥管理效益职能和价值导向作用。
With the application and development of modem management in the enterprises, cost-volume-profit analysis of cost management has become the core of the management tool for more enterprises. For most enterprises, this case study brings a variety of application practice in the cost and benefit management model, at the same time, it also seeks model theory mining and application testing, and it plays management effectiveness functions and value guiding role in the process of enterprise value creation and performance management.
作者
张晓涛
ZHANG Xiao-tao(Xi＇an Jiaotong University, Xi＇an 710049)
出处
《财务与金融》
2016年第6期46-52,共7页
Accounting and Finance
关键词
效益
本量利
模式
研究
Benefit, Cost-Volume-Profit, Model, Research
