| 关于企业成本控制方法的思考 |
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| 引用本文： | 江景,孙旭彤.关于企业成本控制方法的思考[J].南京广播电视大学学报,2011(2):69-72. |
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| 作者姓名： | 江景 孙旭彤 |
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| 作者单位： | 1. 南京广播电视大学,江苏南京,210002
2. 南京航空航天大学,江苏南京,210000 |
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| 摘 要： | 在企业创造价值和实现价值的过程中，成本是影响企业经济效益的决定性因素，企业要提高经济效益，必须加强成本控制。文章旨在阐述企业如何通过建立成本控制系统，强化成本预算约束，推行质量成本控制办法，实行成本定额管理、全员管理和全过程控制等一系列成本控制方法以加强成本控制。
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| 关 键 词： | 成本 控制 方法 |
Thoughts on the method of business cost control |
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| Jiang Jing,Sun Xutong.Thoughts on the method of business cost control[J].Journal of Nanjing Radio & Television University,2011(2):69-72. |
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| Authors: | Jiang Jing Sun Xutong |
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| Institution: | Jiang Jing1 and Sun Xutong2(1.Nanjing TV University,Nanjing,Jiangsu Province 210038,2.Nanjing University of Aeronautics and Astronautics 210000) |
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| Abstract: | In the course of creating and realizing value in business,cost is a decisive factor in influencing the economic benefit,which can only be increased when the cost is under strict control. This article elaborates on how to strengthen cost budget constraints,take quality cost control measures,implement cost rated management and whole employee management as well as process control. These and other cost control measures can be carried out by setting up a cost control system and are aimed at strengthening the cos... |
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| Keywords: | cost control measures |
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