| 集成成本观下企业成本控制概念与框架 |
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| 引用本文： | 向海涛. 集成成本观下企业成本控制概念与框架[J]. 湖南农机, 2008, 0(3): 134-135 |
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| 作者姓名： | 向海涛 |
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| 作者单位： | 湖北省巴东县众智建筑设计咨询有限责任公司,湖北,巴东,444300 |
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| 摘 要： | 论文在阐述由作业成本观与经济增加值理论整合的集成成本观概念与原理基础上,创新提出基于集成成本观的企业产品设计、采购、生产、销售全过程成本控制框架。
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| 关 键 词： | 经济增加值 作业成本 控制框架 |
| 文章编号： | 1007-8320(2008)03-0134-02 |
| 修稿时间： | 2008-02-01 |
On the design styles of building |
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| xiang haitao. On the design styles of building[J]. Hunnan Agricultural Machinery, 2008, 0(3): 134-135 |
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| Authors: | xiang haitao |
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| Affiliation: | Cao Wen ming (Central South University ,Changsha, Hunan, 410083) |
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| Abstract: | Based on the integrated cost conception integrated activity-based costing with economic value added（eva）, this article creatively puts forward cost control framework of the whole process ofenterprise＇s product design, purchase, production, sales, which is based on the integrated cost conception. |
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| Keywords: | economic value added（eva） activity-based costing control framework |
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