摘要
论述了成本企划、作业成本法以及邯钢成本法等几种先进的成本管理方法及各自的特点 ,并对其进行了分析比较 ;在剖析各种成本管理方法利弊的基础上 ,提出关于几种成本管理方法结合应用的建议。
The paper deals with several advanced cost management methods such as the cost planning, operation cost method and cost management method used by the Handan Steel Corporation and their specific features with corresponding comparison made between them. Based on the expounding of their strengths and weaknesses, several cost management methods combined with utilization practices are presented.
出处
《西安交通大学学报（社会科学版）》
2002年第1期50-53,共4页
Journal of Xi'an Jiaotong University：Social Sciences
基金
国家自然科学基金项目 ( 79770 0 71)
国家自然科学基金项目 ( 70 172 0 10 )
