谈谈作业成本管理思想及其运用易矛会计理论界从管理会计的发展角度，提出了建立在新的企业观基础上的、同作业管理紧密结合的作业成本管理思想。与传统的企业管理和成本管理思想对比，其出发点与核心内容都发生了深刻的变革，是现代管理中经济管理与技术管理的紧密结合的... Talking about the thought of operation cost management and its application From the point of view of the development of management accounting, Yixi accounting theory puts forward the idea of ​​operating cost management based on the new business concept and closely integrated with the operation management. Compared with the traditional thinking of enterprise management and cost management, its starting point and core contents have undergone profound changes, and it is a close combination of economic management and technology management in modern management...