【摘要】 主要从成本管理空间范围、成本管理视野、成本控制环节、成本管理导向以及成本降低形态五个方面阐述成本管理理论的最新进展,在此基础上,分析了成本管理理论的新进展对企业绩效评价产生的深刻影响。更多还原

【Abstract】 This paper expounds the late progress of cost management theory from the aspects of the scope of cost management,the field of vision of cost management,the link of cost control,the guidance of cost management and the form of cost reduce.Based on this,the paper analyzes the profound influence that the development of cost management theory brings about to enterprise performance evaluation.更多还原