| 关于成本管理的重新认识 |
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| 引用本文： | 谢阳春.关于成本管理的重新认识[J].信阳师范学院学报(哲学社会科学版),2002,22(3):35-37. |
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| 作者姓名： | 谢阳春 |
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| 作者单位： | 郑州轻工业学院,管理系,河南,郑州,450002 |
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| 摘 要： | 成本管理一直是束缚我国企业尤其是国有企业发展的瓶颈，然而我国近10年来的会计改革，在成本核算与管理方面几乎没什么变化。随着我国市场经济体制的逐步确立，企业越来越强烈地意识到成本管理的重要性。面对激烈的市场竞争，企业必须树立现代成本管理意识，实行全面成本管理；学习借鉴国外的先进成本管理方法，在消化的基础上加以改进运用或根据企业具体条件直接运用，提高我国的成本管理水平。
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| 关 键 词： | 成本 成本管理 成本管理方式 成本意识 |
| 文章编号： | 1003-0964(2002)03-0035-03 |
| 修稿时间： | 2002年1月15日 |
Reunderstanding of cost management |
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| XIE Yang,chun.Reunderstanding of cost management[J].Journal of Xinyang Teachers College(Philosophy and Social Sciences Edition),2002,22(3):35-37. |
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| Authors: | XIE Yang chun |
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| Abstract: | The cost management is always the key of fettering the development of our enterprises, especially state enterprises. However, there is almost no change in cost accounting and management in recent ten year important accounting reformation of our country. With the progressive establishment of our market economy system, enterprises are conscious of the importance of cost management stronger and stronger. In the face of an intense market competition enterprises must set up the consciousness of current cost management, realize overall cost management, study the advanced cost management methods of other countries and use them for reference. On the basis of digestion, the methods should be improved and then put to use, or according to concrete conditions of enterprises using them directly, thus raising cost management levels of our country. |
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| Keywords: | cost cost management cost management method cost consciousness |
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