摘要
从成本管理的角度去挖掘成本降低和取得效益的潜力,提出企业应做好包括成本预测、计划、核算、控制、分析至考核的一系列工作,指出可以用降低原材料消耗、提高劳动生产率、做好资金的使用工作,限定管理费用的使用限额等方式来降低成本。
Based on the cost management to exploit potentialities of costs reduction and benefits improvement. We proposed the enterprise must do a series of work , including forecast , plan , account , control , analysis and check of costs , and we proposed some methods to reduce costs also, such as cutting down the material consumption ,making full use of capital fund ,setting limit to management-expenses etc.
出处
《沈阳建筑工程学院学报（社会科学版）》
2003年第2期117-118,共2页
Journal of Shenyang Architectural and Civil Engineering University(Social Science)
关键词
成本管理
产品
降低方法
cost management
product
means of reduction cost
