摘要
传统的成本管理方法存在着弊端,随着经济形势的变化,新的成本管理方法应运而生,将价值链分析法运用到成本会计中,采用效益成本法分析价值链每一环节成本,有利于降低成本,提高企业效益。
Defects exist in traditional cost management methods.Along with the changes in the economic situation,the new cost management methods have emerged.,The paper applies value chain analysis method cost accounting,and uses cost-effective method to analysis every link of the value chain,which is conducive to reducing costs,and improves efficiency.
出处
《内蒙古煤炭经济》
2006年第7期14-17,共4页
Inner Mongolia Coal Economy
关键词
价值链成本会计
效益成本法
value chain cist accounting
cost-effective method
