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传统的成本管理,基本上是算成本的历史帐。分析前一时期的成本完成情况,以指导下一阶段的成本管理。这是必要的,对成本管理起到一定的作用。但这是一种保守型的成本管理。根据现代化管理的要求,笔者认为,成本管理改革的方向应该是对成本形成的全过程都要进行控制管理,即建设阶段开始,直至投产后,废
Traditional cost management is basically a historical account that counts costs. Analyze the cost completion in the previous period to guide the cost management in the next phase. This is necessary and plays a role in cost management. But this is a conservative type of cost management. According to the requirements of modern management, the author believes that the direction of cost management reform should be to control and manage the entire process of cost formation, that is, from the construction phase, until it is put into production, it is abandoned.