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中小企业实施负制造成本化策略的探讨
引用本文:贾春玉,王菁华,毛艳华.中小企业实施负制造成本化策略的探讨[J].宁波工程学院学报,2007,19(3):1-4.
作者姓名:贾春玉  王菁华  毛艳华
作者单位:宁波工程学院,浙江,宁波,315016
摘    要:中小企业实施循环经济发展战略是我国经济发展客观迫切需要,中小企业实施负制造成本化策略是中小企业实施循环经济发展战略重要途径.为了有效实施这一策略,本文从理论和实践上论述了实施负制造成本化策略必要性和可行性,提出可行实施负制造成本化策略.

关 键 词:中小企业  成本  负制造成本化策略  循环经济  中小企业  有效实施  制造  成本化  策略  Cost  Manufacturing  Negative  Enterprises  实践  理论  经济发展战略  循环
文章编号:1008-7109(2007)03-0001-04
修稿时间:2007-01-23

Strategies for Small- and Medium-sized Enterprises to Realize Negative Manufacturing Cost
JIA Chun-yu,WANG Jing-hua,MAO Yan-hua.Strategies for Small- and Medium-sized Enterprises to Realize Negative Manufacturing Cost[J].Journal of Ningbo University of Technology,2007,19(3):1-4.
Authors:JIA Chun-yu  WANG Jing-hua  MAO Yan-hua
Affiliation:Ningbo University of Technology, Ningbo, Zhejiang, 315016,China
Abstract:It is necessary for small- and medium-sized enterprises to carry out the strategy of circular economic development for which the strategies to realize negative manufacturing cost is an important method. In order to implement this strategy effectively, the paper discusses the necessity and the feasibility to implement such strategies from the aspects of theory and practice and puts forward proper ways and means.
Keywords:small- and medium-sized enterprise  cost  negative manufacturing cost strategy  circular economy
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