摘要
成本管理作为财务管理的核心，直接关系到企业的兴衰。作者根据切身体会，对成本管理体系建立的条件、如何完善以及具体方法作了介绍。
Cost managemnt is the core of the financial managements which is related with the rise and fall of an enterprise. The author discusses the conditions to establish the cost managing system and its consummation on the basis of his own experiences.
出处
《中国涂料》
CAS
1996年第4期16-17,19,共3页
China Coatings
