| 国有企业成本管理状态分析及方案设计 |
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| 引用本文： | 曹立.国有企业成本管理状态分析及方案设计[J].武汉理工大学学报(信息与管理工程版),2005,27(3):200-203. |
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| 作者姓名： | 曹立 |
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| 作者单位： | 武汉理工大学,财务处,湖北,武汉,430070 |
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| 摘 要： | 从成本管理和成本考核等多方面论述国有企业目前存在的突出问题;根据我国企业的具体情况,从成本意识、定额标准及目标成本管理等多方面提出了相应的对策。
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| 关 键 词： | 成本管理 成本意识 目标成本 |
| 文章编号： | 1007-144X(2005)03-0200-04 |
| 修稿时间： | 2005年1月8日 |
Cost Management in State -Owned Enterprises |
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| Cao Li.Cost Management in State -Owned Enterprises[J].Journal of Wuhan University of Technology(Information & Management Engineering),2005,27(3):200-203. |
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| Authors: | Cao Li |
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| Affiliation: | Cao Li Cao Li: Accountant, Financial Department,WUT,Wuhan 430070,China. |
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| Abstract: | Some problems existing in state-owned enterprises are analyzed from several aspects such as cost management and cost check. According to the present situations of China's enterprises, countermeasures are presented for references, including cost awareness, fixed quality standard and objective cost management. |
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| Keywords: | cost management cost conscious cost check |
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