【摘要】 成本管理发展的历程表明成本管理的主体、目标、空间范围、时间范围以及方法的变化呈现出规律性,同时也暴露出自身的局限性。随着新经济的到来,只有从战略的、“工程”的和系统的视角去重新审视成本管理,才能构建出适应现代企业成本管理要求的新模式。更多还原

【Abstract】 The changes,which can be concluded from the course of the development of cost management,seem to be well-regulated in the object,goal,space limits,time limits and the technique of cost management.When these rules are found,some faults are exposed at the same time.With the in-coming of new economy,to meet the modern management,it’s necessary to view the cost management from strategic,engineering’s and systemic perspective.更多还原