议成本管理的误区

• 作 者: 胡方
• 机 构: 中南大学工商管理学院,
• 出 处: 工业会计
• 发表日期: 2004年期
• 关键词: 成本管理 降低成本 竞争能力 企业竞争 成本变动 成本控制 削减成本 会计等式 规模收益 管理方法

成本一直是企业关注的焦点,也是会计核算的重要组成部分,它作为一个价值范畴客观存在着,同时它的经济实质也决定了企业的经济效益和竞争能力,从传统的成本核算发展到至今较完善的综合型成本管理,企业一直在不断地探索和强化最有效的成本控制和管理方法。然而在这一过程中,生

Cost has always been the focus of business, but also an important part of accounting, as an objective existence of its value category, while its economic substance also determines the economic efficiency and competitiveness of enterprises from the development of the traditional cost accounting so far Improve the comprehensive cost management, companies have been constantly exploring and strengthening the most effective cost control and management methods. However, in this process, students