摘要
根据"成本企划"实施情况简述了成本企划的起源,分析了实行成本企划对企业现有制度、流程造成的冲击,对成本企划实施过程中在企业的部署、目标成本的设定及达成的流程方面作了简述。实践证明,成本企划的实施需要组织机构调整、企业文化建立、流程制度建立及信息化支撑,从而保证企业的正常运转。
This paper,according to cost-design ,describes the origin of the cost-design,and it analyzes its shock to the company s system and process when the company implements cost-design.The paper briefs the arrangements of the company,the setting and achieving the target cost in the process of the implementation of cost-design.Practice proves that if we want to implement cost-design,we need adjust the company s organization,establish the corporate culture,set up the process system and informatization to support i...
出处
《合肥工业大学学报（自然科学版）》
CAS
CSCD
北大核心
2007年第S1期151-154,共4页
Journal of Hefei University of Technology：Natural Science
