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<正> 目前国有企业存在亏损的现象比较普遍,原因是多方面的,其中成本管理薄弱是主要原因之一。对如何改进管理工作特别是如何加强成本管理谈一些看法。
成本管理是企业改革和发展的重要环节
【摘 要】
：
<正> 目前国有企业存在亏损的现象比较普遍,原因是多方面的,其中成本管理薄弱是主要原因之一。对如何改进管理工作特别是如何加强成本管理谈一些看法。
【机 构】
：
水利部电力工业部机电研究所
【出 处】
：
水电站机电技术
【发表日期】
：
2000年1期
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