集成成本管理

集成成本管理基础理论研究

Research on the Basic Theory of Integrated Cost Management

集成成本管理作为一种先进的成本管理模式，能够帮助企业有效地使用成本信息、业绩数据和实施企业战略，从而增强企业成本竞争优势。

The integrated cost management is one of advanced cost management modes , and it can help the enterprise use the cost information and the achievement data effectively , implement the enterprise strategy , and enhance its cost competitive advantage .

本文首先阐述了集成成本管理的理论基础，然后详细分析了集成成本管理的概念、特征、基本范畴和逻辑过程，最后论述了集成成本管理系统的概念、特征、作用和机制。

This text elaborates the rationale of the integrated cost management firstly , then analyzes the concept , characteristic , basic category and logic course of the integration cost management in detail , describe the concept , characteristic , function and mechanism of the integrated cost management systems finally .

分别就目标成本管理和过程控制管理的概念、内容及特点进行了简要的介绍，并就目标成本管理与过程控制管理相结合的集成成本管理方法的实施步骤进行了较为详尽的阐述。

This paper briefly introduces the conceptions , contents and features of the objective cost management and the process control management respectively , and makes more detailed explanation of the practicing procedures of the integrated cost management with the combination of the objective cost management and the process control management .

集成化保证成本管理模式与方法研究

Study on Integration Mode and Methods of Warranty Cost Management

钢铁行业集成化生产成本管理系统的研究与应用

Research and Application of Steel Industry Oriented Integrated Production Cost Management System

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

面向企业信息集成的全面成本管理

Total Cost Management for Enterprise Information Integration

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 .

集成化供应链成本管理理论与方法研究

A Study on Theory and Method of Integration Supply Chain Cost Management

从作业成本计算出发，以作业管理为前提，说明作业成本会计是一种集成本计算与成本管理为一体的全新的会计管理模式，是一种先进的成本计算系统。

With operation cost accounting and operation management as the presuppositions , operation cost accounting is a brand-new mode of accounting management integrating cost accounting and cost management .