论文部分内容阅读
一、成本企画与“观念工程” 90年代日本的成本管理的代表模式——成本企画,已经以其强烈的“效果性”推动了日本装配制造业、化学加工业和食品业的发展,近期甚至在金融等服务性行业也得到了应用。目前,它正逐渐开始推向全球(根据日本神户大学的资料,法国也已起步实施),并已使90年代初期风靡欧美的“作业成本管理”模式相形见拙。基于该模式在中国有其实施的可能,因而我们有必要进行系统、深入的研究。
I. Cost Planning and “Concept Engineering” Japan’s cost management model of representation - cost planning in the 1990s has promoted the development of assembly manufacturing, chemical processing and food industries in Japan with its strong “effectiveness”. In the near future, even Japan In the financial services industry has also been applied. At present, it is gradually being introduced to the world (according to the Kobe University in Japan, France has also started to implement it) and has made the “homework cost management” model popular in Europe and the United States of the early 1990s look like a clumsy. Based on this model in China has its implementation possible, so we need to conduct systematic and in-depth research.