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《财务与会计》今年第六期刊登了谢咸临同志《略谈成本管理现代化》一文,读后颇受启迪。所谓现代化是指具有现代的、先进的科学技术水平。它具有两个特征:一是时间概念,离开了“现代”这个时间概念,也就谈不上现代化;二是世界性概念,如不和世界上发达国家的先进水平相比,就没有客观标准。成本管理作为企业成本的计划控制和组织工作,究竟什么是现代化管理?我认为,成本管理现代化应包括:内容、方法、工具、人才、组织机构等五
Finance and Accounting published the sixth issue of this year, Comrade Xie Xianlin, “a brief talk about the modernization of cost management,” a very enlightenment after reading. The so-called modernization refers to a modern, advanced science and technology. It has two characteristics: one is the notion of time, leaving the notion of “modernity” as time and no modernization; and second, the notion of universality that, if not compared to the advanced level of the developed countries in the world, there is no Objective criteria. Cost management As the cost control and organizational planning, what is modern management? In my opinion, the modernization of cost management should include: content, methods, tools, personnel, organizations, etc.