Research on Execution of Modern Cost Management and Orientation of Responsibility Cost Center for Mechanical Manufacturing

摘要：

For those businesses in the procedure,which forms the product cost,this paper studies the cause of these businesses and the relationship among the sectors in which these businesses are executed,and establishes the corresponding cost center.Especially,for those businesses caused by multiple cost drivers,this paper analyzes the conjunction and restriction between those businesses and their costs.According to the factors,which could influence the cost,this paper determines the responsibility and control objective of each center and solves the problem of headstream cost control and management.

关键词： Cost structure Cost control Cost driver Responsibility cost center Target cost

作者: HAN Qing-lan

作者单位: School of Business,Central South University,P.R.China,410083

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1588-1593

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）