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| 摘要: |
| 根据问卷调查分析,重庆地区企业的成本管理中目标成本法的运用有待进一步改进,标准成本制度的施行有一定的难度,成本控制观念、成本控制措施和成本控制方式也较为落后简单.应完善重庆国有企业成本控制,推行有效的成本管理方法,以确立竞争优势. |
| 关键词: 重庆 成本控制 目标成本法 标准成本制度 |
| DOI： |
| 分类号:F127 F275.3 |
| 基金项目: |
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| Analysis of current situation of state-owned enterprises cost of Chongqing |
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ZHAO Tian-ming YU Jian-hong
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| Abstract: |
| On the basis d questionnaire analysis, the use d objective cost in cost management of the enterprises of Chongqing needs to be improved because the use of standard cost system has difficulty because the standard-maklng and approval and duty of organization design principle of cost management is separated and because cost control idea and cost control measure and cost control method lag behind, We should consurnmate cost control of state -owned enterprises of Chongqing, use effective cost management methods and create competitive advantage. |
| Key words: Chongqing cost control objective cost method standard cost System |
