节点文献
初探成本管理中的成本意识
Discussion on the Cost Consciousness in the Cost Management
【摘要】 成本管理是企业效益的源泉,而成本意识是提高企业成本管理水平的沃土。本文介绍了成本意识和成本管理的基本概念、论述了我国企业成本管理的现状和成本意识的作用,着重提出了构建企业成本意识的措施。
【Abstract】 The cost management is the fountainhead of the performance of enterprises,and the cost consciousness is the fertile soil to raise the costs management level.This article introduced the basic concept of cost consciousness and cost management,elaborated the present situation of costs management in China and the function of cost consciousness,and proposed the measures to construct costs consciousness emphatically.
【关键词】 成本意识;
成本管理;
作用;
构建成本意识;
【Key words】 cost consciousness; cost management; function; construction of cost consciousness;
【Key words】 cost consciousness; cost management; function; construction of cost consciousness;
- 【文献出处】 价值工程 ,Value Engineering , 编辑部邮箱 ,2011年08期
- 【分类号】F275.3
- 【被引频次】16
- 【下载频次】360