哪位热心人帮我翻译一下摘要,小女子不胜感激~~~
来源:百度知道 编辑:UC知道 时间:2024/07/02 08:31:12
虽然二者有着不同的渊源及应用领域,但却有着某些共同的特质,可以相互借鉴补充,通过对这两种成本管理模式的融合来建立较为完善的现代成本控制模式,符合现代制造环境对企业成本控制的新要求。
With the changing environment both inside and outside enterprises, the traditional cost control gradually revealed many shortcomings, more and can not adapt to the new economic environment for enterprise cost control requirements. Thus promoting the development of cost management, cost management operations of the United States and Japan on behalf of the cost of planning two major mode of production and rapid development, which is now gradually becoming the dominant global cost management mainstream thinking. To operating costs of law as the core of the operating cost management to focus in depth to the management of the operating level, the cost driver from the start, as far as possible to eliminate value-added operations and improve operating efficiency. Although the operating cost management to some extent solve the traditional costs of serious distortion of the cost disadvantages, but the cost of its corporate management remains confined to the internal enterprises, enterprises