全面成本管理

其次，分析了全面成本管理的基础理论。

Secondly , it analyses the basic theory of TCM .

从几个容易被管理者忽略的环节出发，详细论述了全面成本管理体系建立所涉及的内容与管理点。

To begin with key points easy to be overlooked , some aspects are discussed involved in course of the establishment of TCM system .

CD公司EPC项目全面成本管理研究

A Research of General Cost Control on EPC General Contract Project of CD Corporation

全面成本管理（totalcostmanagement，简称TCM）是一种新的成本管理思想和方法，它是企业内部全员、全过程、全方位、全环节的综合性的成本管理。

Total cost management ( TCM ab. ) is a new cost management means , it is a mode of synthetical cost management that very people attend for the whole process , the whole azimuth , and the whole tache .

ERP系统作为IT技术和先进企业管理思想结合的产物，已经成为西方发达国家企业成本管理的一个必要工具，它可以帮助企业实现全面成本管理。

As a product combining the IT technology and advanced enterprise management thought , ERP system has already been a necessary tool for the cost management of enterprises in western developed countries , and it can also help enterprises to realize comprehensive cost management .

所以，建立以全面成本管理为导向，实施全面预算制度，改善财务管理流程，是LK公司降低产品成本、改善资金运转情况的有效途径。

To take cost management as the direction , budget for the system in an all-round way , improve the financial administration procedure , it is an effective way of LK Company to reduce cost of goods and improve fund turn round .

实行全面成本管理，实现分部门、分产品、分客户的管理；

Exercise general cost management by departments , products and customers ;

我国企业实施全面成本管理的思考

Thinking About Carrying Out Whole Cost Management Of Enterprises In China

集成化全面成本管理系统中的成本动因及其选择

Cost Drivers and Selection in Integrated Total Cost Management System

论管理会计在国有商业银行全面成本管理中的应用

Application of management accounting for overall cost management in the state-owned commercial banks

实行全面成本管理，加强对成本的事前预测和事中控制；

Forecast and control of cost should be strengthened .

全面成本管理在物资流通企业管理中的应用

Application of TCM in the Management of Logistic Enterprise

房地产企业发挥全面成本管理优势的几点体会

The Conceptions of Whole Management on Project Cost Control for Real Estate Enterprise

建筑企业全面成本管理的研究

Research on Total Cost Management in Architecture Enterprises

工程项目全面成本管理体系理论初探

Discussion on Comprehensive Construction Cost Control System Theory

面向企业信息集成的全面成本管理

Total Cost Management for Enterprise Information Integration

模式确定后如何推进国有商业银行实行全面成本管理呢？

How to advance the development of overall cost management of the state-run commercial banks ?

实施全面成本管理增强企业核心竞争力

Implementing of the fully cost management improvement of the enterprise ′ s key competitive force

实行全面成本管理与控制，需要遵循成本&效益原则。

Implement the overall cost management and control , need to follow the " cost them benefit " principle .

加强全面成本管理和控制，对于企业的生存和发展具有决定性的作用。

To strengthen the overall cost management and control , to the survival and development of enterprise decisive role .

本文的研究对重庆农信联社的全面成本管理改革具有重要的指导意义。

The research of TCM has important directive significance to the cost management reform of Chongqing Rural Credit Cooperation .

从全面成本管理的角度探讨了企业的信息集成问题。

One of the challenges for enterprise information integration liesin the synchronization of product cost data across the product lifecycle .

建议借鉴企业会计制度的核算方法，完善核算科目，增强抗风险能力和采用全面成本管理法。

The enterprise accounting system could be considered to perfect accounting subjects , strengthen risk management and implicate total cost management .

但是时至今日，工程项目管理学界依然没有给出全面成本管理理论的具体技术方法体系。

But even to this day , engineering project management field still did not give a specific methods system of Total cost management .

本文首先提出了集成化全面成本管理系统的基本思想，分析了成本动因的发生机制和成本动因选择的复杂性。

This paper proposes an integrated total cost management system , analyzes the mechanism of cost driver and the complexity of cost driver selection .

在这四个核心内容当中，全程化是其中最主要的内容，它是全面成本管理区别于传统成本管理的重要特征。

Among these four aspects , the full process control is the most important aspect that could distinguish the All-Around Cost Management from the traditional cost management .

本课题实现了一个对中国工商银行伊犁州分行进行了全面成本管理的银行效益考核系统。

A benefit checking system for the Industrial and Commercial Bank of YiLi in Sinkiang is proudced in this research using full cost managing and operation managing .

目标成本管理方法是将企业的经营战略与市场竞争有机结合起来的全面成本管理系统，是一种适合市场经济环境的成本管理方法。

Target cost management is to business strategy and competition in the market combine a comprehensive cost management system is a suitable economic environment the cost of market management .

动态成本控制贯穿在工程项目的全过程中，是企业获取经济效益的源泉，是企业全面成本管理的重要环节。

Dynamic cost control throughout the whole process of the construction phase from bidding to the final acceptance , is the source of economic benefit and an important part of enterprise-wide cost management .

湖南农业银行只有将全面成本管理落到实处，促进成本管理的规范化、科学化，才能最终提高银行经济效益，走出经营困境。

Hunan Agricultural Bank of China will only carry out a total cost management , cost management to promote the standardized and scientific , can ultimately improve the economic benefits the bank , going out of business .