摘要
介绍了工业企业成本控制的重要性 ,从成本预算、成本决策、成本计划、成本管理、成本指标等方面对成本控制工作进行了阐述 。
The importance of cost controlling in industrial enterprises is introduced. And from cost predict, cost planning, cost management and cost index the cost controlling work is elaborated. Author points out that cost controlling is an important index to reflect the management level of an enterprise.
出处
《山西建筑》
2003年第3期234-235,共2页
Shanxi Architecture
关键词
成本核算
成本分析
成本控制
cost accounting, cost analysis, cost controlling
