| 论中小企业成本控制与财务管理目标 |
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| 引用本文： | 侯红英,杨毅.论中小企业成本控制与财务管理目标[J].武汉船舶职业技术学院学报,2011(5):53-54,58. |
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| 作者姓名： | 侯红英 杨毅 |
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| 作者单位： | 武汉船舶职业技术学院; |
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| 摘 要： | 在市场经济体制中,传统的成本管理思想已不能适应现代成本理念,现代中小企业成本管理的内容不仅仅是孤立地降低成本,而应立足于整体战略目标及企业外部环境,从成本与效益的对比中寻找成本最小化。
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| 关 键 词： | 成本控制 财务管理 企业价值最大化 |
On Cost Control and Finance Management Objective In Middle and Small Enterprises |
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| HOU Hong-ying,YANG Yi.On Cost Control and Finance Management Objective In Middle and Small Enterprises[J].Journal of Wuhan Institute of Shipbuilding Technology,2011(5):53-54,58. |
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| Authors: | HOU Hong-ying YANG Yi |
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| Institution: | HOU Hong-ying,YANG Yi (Wuhan Institute of Shipbuilding Technology,Wuhan 430050,China) |
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| Abstract: | In market economy,the traditional concept of cost administration can not adapt to the modern cost concept.The content of modern cost administration doesn't only include the reduction of cost.Instead,it should be the minimization of cost from the contrast of cost and benefit,taking the overall strategic objective and outside environment of enterprise into consideration. |
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| Keywords: | cost control financial administration maximization of enterprise value |
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