1、浅析现代成本管理摘要:在社会主义市场经济体制和现代企业制度下,现代企业的成本管理已经发生了很大的变化。本文重点介绍现代成本管理的几大特点(成本效益理念、战略成本观念、成本计算、成本动因观念和成本的系统管理观念)以及与传统成本管理的对比,以体现现代成本管理的现实意义。The summary : Under socialism market economy system and modern enterprise system , the very big change has occurred the accoun
2、ting cost control of modern enterprise . This text focal point is introduced the contrast of traditional accounting cost control of how many big characteristics ( cost beneficial result reason thought , strategy cost concept , cost account and cost move becaus
3、e of the system management concept of concept and cost ) of modern times accounting cost control as well as with , with the real meaning that embodies the modern accounting cost control .随着社会主义市场经济和现代企业制度的逐步建立和完善,成本管理成为现代企业非常关注的问题。研究现代成本管理,是一个既有一定意义,又有一定现实意义的问