摘要
长期以来我国制造业的成本管理工作 ,只强调按照制造成本法的要求计算生产成本 ,忽视了对管理成本的计算。这种单一的制造成本计算模式只能计算出财务成本 ,还难以提供满足企业内部管理需要的成本数据。为适应市场经济发展的要求 ,制造业应在合理借鉴当代主要管理成本计算理论的基础上 ,结合企业的实际情况 。
For a long time,the cost management of our country's manufacturing only stressed on calculating production cost in terms of the rule of manufacture-cost,which made no allowance of management-cost calculation.This single model of manufacture-cost calculation can figure out the financial cost only.It is still difficult to provide cost datum to meet the demands of internal management.In order to fit the demands of market economy development,manufacturing should,combining with the actual happenings of enterprises,construct a multidimension costcalculation model according to classification on the basis of drawing lessons rationally from the main theory of management-cost-calculation in the contemporary era.
出处
《商业研究》
北大核心
2004年第15期44-46,共3页
Commercial Research
