借助Intranet构建基于源流管理的成本控制模型  

Construction cost control model based on source and course management by Intranet

作　　者：韩庆兰[1] 王润云[2] 

机构地区：[1]中南大学工商管理学院,湖南长沙410083 [2]湘潭工学院计算机系,湖南湘潭411201

出　　处：《湘潭工学院学报（社会科学版）》2001年第2期30-32,共3页Social Science Journal of Xiangtan Polytechnic University

摘　　要：经营环境的变化 ,推动管理理论与方法的创新 ,由此促进了成本会计学科的发展并不断丰富其内涵 ,使成本管理领域不断拓宽 ,如何在变革、动态的经营环境中 ,进行有效的成本控制 ,已成为企业重要的生存技能。提出一种融入源流管理思想的成本控制模型 ,该模型的关键是设定目标成本 ,由此目标成本指导设计、制造全过程 ,进而将成本控制变为 (Intranet环境下 )与成本动因有关部门的协同运作。The change of management environment has push forward the innovation of Management theory and method .So that the subject of cost accounting has been promoted, and its intension has been enriched and the field of cost management be continuously extended.It has been the important living skill for enterprises on how to make effective cost control under the changeable and dynamic management environment.A cost control model combined with source and course management is put forward in the article.The key of the model is to set objective cost which directs the whole process of design and manufacture. And then the cost control will be changed to work in coordination with departments concerned with cost move factor.

关 键 词：企业 业务源流 时间源流 目标成本 INTERNET 成本 源流管理 控制模型 成本动因 

分 类 号：F275.3[经济管理—企业管理]