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传统成本管理方法认为产品的成本控制只与产品的直接成本相关,现代成本管理方法则认为产品的成本不仅包括产品的直接生产成本,还应包括产品的研发、销售等费用以及上下游产业的联系,因而产品的成本控制也不应仅仅局限在直接成本费用之上,而应全面、综合地进行管理。企业应充分认识到成本管理的重要性,并主动地加强成本管理。
The traditional cost management method considers that the cost control of a product is only related to the direct cost of the product. The modern cost management method considers that the cost of a product includes not only the direct cost of production, but also the cost of research and development, sales, and the links between the upstream and downstream industries Therefore, the cost control of the product should not be limited to the direct cost and should be managed comprehensively and comprehensively. Enterprises should fully understand the importance of cost management, and take the initiative to strengthen cost management.