Cost management & Decisions 成本管理决策
Often, companies made financial decisions based on the lower cost of software and hardware, only to see management costs explode after production.
公司常常是根据比较低的软件和硬件开销来做出财务决策,但是在进入生产阶段之后管理开销会大大增加。
The cost information coming from activity-based costing can reflect the real consumption of production and business, and assure the management making reasonable judgements and decisions.
利用作业成本计算制度形成的成本信息能够反映生产经营的真实消耗情况,并促使管理当局做出正确的判断和决策。
On the contrary, the modern cost management modes apportion the overhead more accurately and provide the true cost information. It is very helpful for the managers to make the right decisions.
与之相反,现代成本管理能更为精确地分配制造费用,提供真实的成本信息,有利于企业做出正确的决策。
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