摘要
在市场经济条件下,企业的成本计算不仅要提供满足国家宏观管理要求的财务成本数据,还应能够提供满足企业内部管理所需要的管理成本数据.而我国一些企业计算的制造成本,只重视提供产品的财务成本数据,忽视了提供管理成本数据.为此,以制造成本法为基础,借鉴变动成本法和责任成本管理的思想理论,提出建立三元成本计算的新模式,旨在使企业更好地提供满足市场经济条件下经营决策所需要的信息,提高企业管理水平,努力降低企业产品成本.
Under the market economy conditions ,the calculation of enterprise cost should provide fiscal cost data in compliance with national macro management requirement and management cost data in compliance with internal administration requiremonts.A three dimensional cost calculation model has therefore been established for administration of mobile cost and liability cost thereby providing the required management and administration information under the market economy conditions and improving the management at enterprises and reducing the cost of enterprise products.
出处
《哈尔滨工程大学学报》
EI
CAS
CSCD
2003年第5期582-585,共4页
Journal of Harbin Engineering University
