Cost management is the process of enterprise production cost accounting, cost analysis, cost and cost control and so on a series of decision-making science management behavior.
成本管理是指企业生产经营过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称。
This article selects the economic behavior as the cost calculate center, and constructs the behavior cost calculate system and the management method based on behavior cost.
本文以经济行为为成本费用的归集对象建立了行为成本核算系统和以行为成本为基础的运行机制。
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