摘要
持续改善理论,即KAIZEN,是近年流行的先进的管理思想,基本理论是通过查找和消除生产过程中各种各样的浪费现象达到彻底降低成本的目的,大大促进了日本工业的飞速发展。因此我们试图在预算成本控制当中,应用持续改善的理论,通过重新制定预算目标、编制预算过程等手段,达到成本控制的目的。
KAIZEN is the popular advanced management ideas in recent years; its basic theory is to find and eliminate the various kinds of waste through the production process in order to reduce costs, which greatly contributed to the rapid development of Japanese industry. So we are trying to apply this theory in controlling costs in the budget, and to achieve cost control through re-enacting budget targets and budget processes and other means.
出处
《天津市财贸管理干部学院学报》
2010年第1期39-40,共2页
Journal of Tianjin Institute of Financial and Commercial Management
