| 集成成本管理模式的新视角 |
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| 引用本文： | 董桂芝.集成成本管理模式的新视角[J].荆门职业技术学院学报,2007,22(8):67-69. |
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| 作者姓名： | 董桂芝 |
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| 作者单位： | 荆楚理工学院,财务处,湖北荆门,448000 |
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| 摘 要： | 基于现代企业特点和新经济时代成本管理的新要求,对成本企划、作业成本管理模式的特征与局限进行了简要分析;用科学发展观和现代组合论的视角对集成成本管理模式的涵义、特征及框架进行了思考.
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| 关 键 词： | 成本管理 管理优化 集成成本管理 新视角 |
| 文章编号： | 1008-4657（2007）08-0067-03 |
| 修稿时间： | 2007-05-18 |
New Perspective of Integrated Cost Management |
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| DONG Gui-zhi.New Perspective of Integrated Cost Management[J].Journal of Jingmen Vocational Technical College,2007,22(8):67-69. |
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| Authors: | DONG Gui-zhi |
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| Institution: | Jingchu University of Technology, Jingmen, Hubei ,448000 ,China |
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| Abstract: | According to modern enterprise characteristic and the knowledge economy time's new request for cost management,characteristic and the limitation are briefly analyzed for the enterprise target cost management and the activity-based cost management mode.The paper raises the theory frame of integrated cost management mode through scientific view of development and the modern combined methodologies. |
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| Keywords: | costing management management optimization integration costing management new viewpoint |
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