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由中南财经大学会计系易庭源教授和李定安同志编著的《成本管理专题研究》一书,在研究成本核算原理的基础上,着重阐述了成本事前控制、事中控制、成本考核与分析、成本决策理论与方法,并对西方的成本理论进行了介绍。本书侧重于成本理论问题的研究,同时力求反映现代管理理论和方法在成本管理中的运用,对深化企业改革、增强企业活力有着指导意义。此书曾在1986年国家经委举办的全国大中型企业总会计师“企业管理现代化研修班”上试用,效果较好。它可作为大学本科学生、研究生、在职培训的会计师、各级经济管理人员的教材和参考书。此书由西南财经大学出版社出
On the basis of studying the principle of cost accounting, the book “Research on Cost Management” edited by Professor Yi Tingyuan and Li Dingan, accounting department of Zhongnan University of Finance and Economics, focuses on the analysis of cost prior control, event control, cost assessment and analysis, Cost decision theory and method, and introduced the western cost theory. This book focuses on the study of cost theory, and at the same time seeks to reflect the use of modern management theory and methods in cost management, which is instructive for deepening the reform of enterprises and enhancing the vitality of enterprises. The book was held in 1986 by the State Economic Commission, the chief accountant of large and medium-sized enterprises in the “Enterprise Management Modernization Seminar” on the trial, the effect is better. It can be used as undergraduate students, graduate students, on-the-job training of accountants, economic managers at all levels of teaching materials and reference books. This book by Southwest University of Finance and Economics press