Discussion on Value-added Cost Management Model

摘要：

The new economic environment proposes new requirements for the existing cost management. This paper proposes the value-added-oriented cost management model based on the value theory, and makes use of ActivityBased Cost Management, Value Chain, Quality Cost Management and Accounting Information System to create value for the enterprises and form cost competitive advantages.

关键词： Value Management Value-added Cost Management Model Value Chain ABM Accounting Information System

作者: Qian Zhang Qin Pan

作者单位: School of Business, Tianjin Polytechnic University,No. 63 Chenglin Road,Hedong District Tianjin 300160, P. R. of China

会议类型: 国际会议

会议名称: International Forum of Knowledge as a Service(2010知识服务国际论坛)

会议地点: 厦门

会议语种:英文

页码: 59-61

在线出版日期: 2010-04-12（万方平台首次上网日期，不代表论文的发表时间）