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成本控制,是企业根据一定时期预先建立的成本管理目标,由成本控制主体在其职权范围内,在生产耗费发生以前和成本控制过程中,对各种影响成本的因素和条件采取的一系列预防和调节措施,以保证成本管理目标实现的管理行为。
Cost control is the preconceived goal of cost management established by the enterprise within a certain period of time. The main body of cost control shall take a series of precautions against factors and conditions affecting the cost before the cost of production is incurred by the main body of cost control within its terms of reference And regulatory measures to ensure that the cost management objectives to achieve management behavior.