Original research on connotation of the fine cost management  

作　　者：SHI Ji-kun ZHANG Guang-bao 

机构地区：[1]School of Economic Management, Daqing Petroleum Institute, Daqing 163318, China

出　　处：《Journal of Modern Accounting and Auditing》2008年第4期63-65,共3页现代会计与审计（英文版）

摘　　要：Fine cost management is a systematic, refined, and dynamic management method. This paper provides us the background and meanings of fine cost management, it defines and analyzes the connotation of fine cost management in detail.

关 键 词：fine cost management stratagem cost management cost driver analysis 

分 类 号：F275.3[经济管理—企业管理] F270[经济管理—国民经济]