| 目标成本管理和作业成本管理集成的成本管理体系结构建立 |
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| 引用本文： | 田志学,李军,谭金安.目标成本管理和作业成本管理集成的成本管理体系结构建立[J].航空学报,2001,22(4):373-375. |
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| 作者姓名： | 田志学 李军 谭金安 |
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| 作者单位： | 北京航空航天大学经济管理学院, |
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| 摘 要： | 回顾了成本管理理论的发展,分析了目标成本管理和作业成本管理的共性和不同之处以及两者集成的可行性,从理论上建立了目标成本管理与作业成本管理集成的成本管理体系,并对该成本管理体系实施的保证机制进行了探讨。
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| 关 键 词： | 目标成本管理 作业成本管理 价值链 成本库 |
| 文章编号： | 1000-6893(2001)04-0373-03 |
| 修稿时间： | 2000年1月19日 |
STRUCTURE OF COST MANAGEMENT SYSTEM BASED ON THE INTEGRATION OF TARGET COST MANAGEMENT WITH ACTIVITY-BASE COST MANAGEMENT |
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| TIAN Zhi\|xue,LI Jun,TAN Jin\|an.STRUCTURE OF COST MANAGEMENT SYSTEM BASED ON THE INTEGRATION OF TARGET COST MANAGEMENT WITH ACTIVITY-BASE COST MANAGEMENT[J].Acta Aeronautica et Astronautica Sinica,2001,22(4):373-375. |
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| Authors: | TIAN Zhi\|xue LI Jun TAN Jin\|an |
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| Institution: | School of Economy Management, Beijing University of Aeronautics and Astronauti cs, Beijing 100083, China |
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| Abstract: | The present paper reviewed the development of the cost management theo ry and analyzed the similarities and differences of target cost management and a cti vity\|based costing management, as well as the feasibility for the combination o f the two managements. It theoretically set up an integrated cost management syst e m of target cost management and activity\|based costing management; in addition, it discussed the mechanism for making sure the execution of the cost management system. |
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| Keywords: | target cost management activity-based costing management activity-ba sed costing value chain costing base |
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