| 浅析宏观成本管理的几个问题 |
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| 引用本文： | 符刚,张旗,刘春华. 浅析宏观成本管理的几个问题[J]. 四川农业大学学报, 2007, 25(3): 362-364 |
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| 作者姓名： | 符刚 张旗 刘春华 |
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| 作者单位： | 四川农业大学,经济管理学,四川,雅安,625014;西南财经大学,会计学院,四川,成都,610074 |
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| 摘 要： | 宏观成本管理是成本管理向宏观经济管理的延伸和发展。目前,对宏观成本管理研究的时间不长,理论和方法都不成熟。本文分析了宏观成本管理中的几个理论问题,即宏观成本管理的内涵、主体、客体、特征及目标,以推进宏观成本管理研究工作和指导成本管理实践。
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| 关 键 词： | 宏观成本 成本管理 宏观基金成本 宏观本金成本 |
| 文章编号： | 1000-2650（2007）03-0362-03 |
| 修稿时间： | 2007-03-29 |
Discussion on Macro-cost Management |
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| FU Gang,ZHANG Qi,LIU Chun-hua. Discussion on Macro-cost Management[J]. Journal of Sichuan Agricultural University, 2007, 25(3): 362-364 |
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| Authors: | FU Gang ZHANG Qi LIU Chun-hua |
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| Affiliation: | 1. College of Economics and Management, Sichuan Agricultural University, Yaan 625014, Sichuan, China; 2. Accounting College, South Western University of Finance and Economics, Chengdu 6100741 China |
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| Abstract: | Macro-cost management is the extension and development from cost management to macro-economy management.At present,the theories and the methods on macro-cost management are not perfect due to less research.Some topics of macro-cost management are discussed in this paper,such as the meaning,the subject,the object,the characteristics,and the objective,to promote the study on macro-cost management and to guide the practice. |
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| Keywords: | macro-cost cost management macro-fond cost macro-capital cost |
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