摘要
随着我国社会、经济、文化与技术环境的变化,传统成本管理方法已经受到了严峻的挑战,对其进行变革已成必然趋势。本文根据国内外大量的相关材料及调查数据,从产品成本结构的变化、产品生命周期成本理论、成本降低模型、成本管理手段、成本管理方法及组织结构等方面分析了成本管理的效益与效果,并论述了我国成本管理的变革趋势。
It has been an inevitable trend to innovate cost management method. Traditional cost management method has faced challenge with the change of social, economical, cultural and technologica environment.This paper analyses cost management effect and its benefits from the change of product cost structure, product cost life cycle theory, cost slash model, cost management computerized, costing ways and organization structure, etc. On the basis of a great deal of materials and data from home and abroad, this paper also discusses the innovation tendency of cost management in our country.
出处
《中国矿业大学学报（社会科学版）》
2004年第1期96-99,共4页
Journal of China University of Mining & Technology(Social Sciences)
关键词
成本管理
变革趋势
生命周期成本
信息化
作业成本
组织结构
全面质量管理
cost management
innovation trend
life cycle cost
informative
activity based costing
organization structure
overall quality management
