摘要
随着生产力水平的提高 ,市场竞争更趋激烈 ,这必然引起质量、品牌、成本等方面的竞争 ,因此 ,成本控制及其效益问题 ,就显得越来越重要。本文从成本控制及其效益分析出发 ,剖析两者间的联系 ,使人们改变传统的成本管理及控制观念 ,树立正确的成本意识。
With the development of production forces, competition in the markets becomes more and more fierce, which surely leads to the competition in quality and costs. So, the problems of cost control and its benefits are becoming more and more important. On the basis of the cost control and its benefits analysis, this paper analyzes the relations between the both to change people's traditional concepts on cost management and build up correct ones.
出处
《陕西工学院学报》
2000年第3期62-66,共5页
Journal of Shaanxi Institute of Technology
