Study on objective cost control

Journal of Chongqing Jiaotong University(Natural Science) ›› 2003, Vol. 22 ›› Issue (1): 96-99.

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Study on objective cost control

CHEN Yi -jun¹，GUO Yao-huang²

1.Dept.of MGT.Eng.Sichuan Institute of Light Ind & Chem.Tech.Zigong 643033, China; 2.School of Economic & management, Southwest Jiaotong University, Chengdu 610031, China

Received:2002-05-02 Revised:2002-06-26 Online:2003-03-15 Published:2015-05-18

企业目标成本控制分析

陈一君¹，郭耀煌²

1.四川轻化工学院管理系，四川自贡 643033; 2.西南交通大学经济管理学院，四川成都 610031

作者简介:陈一君(1971—), 男, 四川大竹人, 讲师, 硕士, 主要从事管理科学与战略管理研究

Abstract

Abstract: The guarantee system for objective cost control is attempted to construct in this paper. The objective cost is determined by applying the objective method, a model of cost structure established accordingly and the objective programming is put to use in objective cost control

Key words: cost guarantee system, objective cost control, objective programming

摘要： 提出了目标成本控制保证体系,运用了目标成本法确定目标成本;在此基础上建立了成本结构模型,应用目标规划进行目标成本控制.

关键词: 成本保证体系, 目标成本控制, 目标规划

CLC Number:

CHEN Yi -jun，GUO Yao-huang. Study on objective cost control[J]. Journal of Chongqing Jiaotong University(Natural Science), 2003, 22(1): 96-99.

陈一君，郭耀煌. 企业目标成本控制分析[J]. 重庆交通大学学报（自然科学版）, 2003, 22(1): 96-99.

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Study on objective cost control

企业目标成本控制分析

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