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通过传统成本方法与作业成本法的对比分析,说明作业成本法能促使企业有效地开展成本分析,从而正确地识别企业成本动因;平衡计分法能有效控制企业的日常经营活动,进而有效开展战略成本管理;介绍了丰田公司对战略成本管理的应用.
Through the comparative analysis of traditional cost method and ABC method, it shows that ABC method can promote enterprises to carry out cost analysis effectively so as to correctly identify the motivation of enterprise cost. Balance scoring method can effectively control the daily operation activities of enterprises, and then effectively carry out the strategy Cost management; introduced Toyota’s application of strategic cost management.