摘要
成本管理的基本目标是成本控制,实践证明只有对产品从研发到消费的整个过程的有效控制,成本才会显著降低。基于此思想,结合实例,确定了全面成本周期下影响成本的因素,结合成本控制的几种途径,通过ERP系统对成本控制进行分析,最后,提出了成本控制在企业中应用的意义。
The objective of cost management is cost control. It has been proved that only through efficient controlling the whole process from inventing to consuming article integrates some examples,confirms the infections of cost in comprehensive cost period,combines several avenues of cost control,and analyses cost control by EPR system. Finally,it brings forward the significance of cost control.
出处
《科技与管理》
2006年第2期78-79,83,共3页
Science-Technology and Management
