摘要
成本管理观念是指人们对成本管理有关问题的认识。现代市场经济中,企业作为竞争主体,应树立怎样的成本管理观念来支配企业的成本管理工作,是一个既有一定理论意义,又有一定现实意义的问题。
The cost management idea is refers to the people to the cost management related question understanding. In the modern market economy,the enterprise takes the competition main body,should set up what kind of cost management idea to control enterprise's cost management work,is one both has certain theory significance,and has the certainly practical significance question.
出处
《改革与开放》
2009年第7X期91-91,共1页
Reform & Openning
关键词
成本管理
观念更新
成本控制
The cost management idea renewal cost controls