机构地区: 天津大学管理与经济学部
出 处: 《天津理工学院学报》 2002年第3期5-8,共4页
摘 要: 通过对美国和日本的成本管理模式—全面成本管理和成本企画的归纳分析 ,指出我国企业成本管理的弱点和全面分析了成本属性 .提出在我国加入WTO企业面临严峻的市场竞争的条件下 ,企业在成本管理方面所应树立的观念和采取的模式问题 . Through the analysis on the cost management pattern in America and that in Japan,this paper points out the weakness of cost management in our country and analyzes totally the nature of cost. It puts forward the notion and pattern that the companies should have about cost management under the condition of stinging mark eting competition and our country's entrance to WTO.