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yue shu li lun yu zuo ye cheng ben fa de jie he yun yong
Author(s): 
Pages: 42-43
Year: Issue:  20
Journal: Finance and Accounting Monthly

Keyword:  约束理论作业成本法成本;
Abstract: 约束理论和作业成本法分别从不同角度对传统成本系统进行了改进,约束理论使成本管理更加关注生产制造的物理过程和整体优化,作业成本法使成本数据更加精确且与决策更加相关。本文对企业成本管理中这两种先进管理思想的融合进行了探讨。
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