| 论成本管理的新特点及其改进 |
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| 引用本文： | 宋继东.论成本管理的新特点及其改进[J].安徽警官职业学院学报,2005,4(5):84-86. |
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| 作者姓名： | 宋继东 |
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| 作者单位： | 河南司法警官职业学院,河南,郑州,450002 |
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| 摘 要： | 知识经济将对企业管理提出更高的要求,而成本管理作为企业管理的一个子系统,也必将受其影响.知识经济条件下,成本管理出现了许多新特点.如何把握这些新特点并籍此进行成本管理理论与方法的改进,是目前成本管理研究的一个新课题.
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| 关 键 词： | 成本管理 知识经济 环境成本 成本竞争优势 作业成本管理 |
| 文章编号： | 1671-5101（2005）05-0084-03 |
| 收稿时间： | 2004-12-26 |
| 修稿时间： | 2004-12-26 |
Talk about the New Characteristic and Improvement of Cost Management |
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| Song Jidong.Talk about the New Characteristic and Improvement of Cost Management[J].Journal of Anhui Vocational College of Pollce Officers,2005,4(5):84-86. |
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| Authors: | Song Jidong |
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| Institution: | Henan Vocational College of Judicial Police Officers, Henan, Zhengzhou 450002 |
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| Abstract: | Knowledge economy puts forward high demand to business administration, and cost management, as a subsystem of business administration, will be influenced too. Under this condition, a lot of new characteristics have appeared in the cost management. How to grasp these new characteristics and carry on the improvement of management theory is a new subject studied in cost management at present. |
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| Keywords: | cost management knowledge economy environmental cost the competitive advantage of cost processes of cost management |
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