四种企业成本控制模式的比较分析及启示  

Comparative analysis of four kinds of models of business cost control and its implications

作　　者：杨宜霞 

机构地区：[1]延安市市直单位统管会计中心,陕西延安716000

出　　处：《延安大学学报（社会科学版）》2002年第3期77-79,共3页Journal of Yan'an University (Social Sciences Edition)

摘　　要：面对日趋激烈的市场竞争环境 ,成本控制成为决定企业生存与发展的关键因素。对目前国内外较为典型的四种成本控制模式的比较分析 。Under the circumstances of fierce competition in market economy,cost control has become a key factor which determins and enterprise's survival and development. Hence,the comparative analysis of present international and national cost control models will give implications on the choice of Chinese business's best cost control models.

关 键 词：邯钢模式 宝钢模式 作业式成本管理 成本企画 

分 类 号：F224.5[经济管理—国民经济]