摘要
通过对企业内部价值链的成本分析、产品规划与研发的成本分析、以“反馈/前馈”控制为框架的成本管理的分析3个方面,对创新企业成本管理进行理论和实际的探讨。
By analyzing the cost of inner value chain of enterprises, the cost of product planning and developing, and the cost of management based on “feedback/feed-forward” controlling, this paper probes into the cost management of innovative enterprises from the viewpoint of theory and practice.
出处
《重庆工学院学报》
2005年第7期25-27,共3页
Journal of Chongqing Institute of Technology
关键词
企业成本
管理
创新
cost of enterprises
management
innovation
