[1]朱云中.企业成本管理中的问题与对策[J].常州大学学报(社会科学版),2005,6(03):47-49.
 ZHU Yun- zhong.Problems with Cost Management and the Tactics[J].Journal of Changzhou University(Social Science Edition),2005,6(03):47-49.
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企业成本管理中的问题与对策()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第6卷
期数:
2005年03期
页码:
47-49
栏目:
出版日期:
2005-09-25

文章信息/Info

Title:
Problems with Cost Management and the Tactics
作者:
朱云中
江苏省常州热电公司, 江苏常州213000
Author(s):
ZHU Yun- zhong
Thermodynamic Pow er Company of Changzhou, Chang zho u 213000, China
关键词:
成本管理 问题 对策
Keywords:
co st management problem tactics
分类号:
F275. 3
文献标志码:
A
摘要:
最大限度地降低企业经营成本是企业在市场竞争中生存和发展的核心竞争力之一。然而现阶段部分企业在成本管理中仍存 在一些问题, 应增加成本观念, 实行全员成本管理; 合理选择成本管理模式, 加强成本管理工具的应用等, 以降低成本, 增加效 益, 增加企业发展后劲。
Abstract:
Facing the increasingly intense mar ket compet ition, the core compet it ive pow er w ith w hich enterpr ises st rugg le for survival and expansion lies in cut t ing the operat ing cost s down to the bare minimum. How ever, ther e are some problems w ith cost manag ement of the enterprise at the present stage. Manag ers should cho ose the proper mode o f cost manag ement and use the tools of cost manag ement mor e ef fect iv ely so that they can r educe the cost , increase the benef it and build up the potent ial for future economic g row th .

参考文献/References:

[1] 张云亭. 顶级财务总监—— 战略、资源与控制[M] 上海:     上海财经大学出版社2001. 9.
[2] 审计. 中国注册会计师协会, [M] 北京: 经济科学出版      社, 2005. 3

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备注/Memo

备注/Memo:
作者简介: 朱云中( 1964- ) , 男, 江苏扬中人, 会计师, 主要从事企业财务管理与研究。
更新日期/Last Update: 2005-09-25