集成成本观下企业成本控制概念与框架  

Enterprise's Cost Control Conception and Frame Conctent under the Integrated Cost Conception

作　　者：曹文明[1] 

机构地区：[1]中南大学,湖南长沙410083

出　　处：《湖南农机（学术版）》2008年第3期134-135,133,共3页Hunnan Agricultural Machinery

摘　　要：论文在阐述由作业成本观与经济增加值理论整合的集成成本观概念与原理基础上,创新提出基于集成成本观的企业产品设计、采购、生产、销售全过程成本控制框架。Based on the integrated cost conception integrated activity-based costing with economic value added（eva）, this article creatively puts forward cost control framework of the whole process ofenterprise＇s product design, purchase, production, sales, which is based on the integrated cost conception.

关 键 词：经济增加值 作业成本 控制框架 

分 类 号：F224[经济管理—国民经济]