| 丰田公司的战略成本管理 |
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| 引用本文： | 袁林. 丰田公司的战略成本管理[J]. 数学的实践与认识, 2008, 38(18) |
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| 作者姓名： | 袁林 |
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| 作者单位： | 电子科技大学,经济与管理学院,成都,610054 |
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| 摘 要： | 通过传统成本方法与作业成本法的对比分析,说明作业成本法能促使企业有效地开展成本分析,从而正确地识别企业成本动因;平衡计分法能有效控制企业的日常经营活动,进而有效开展战略成本管理;介绍了丰田公司对战略成本管理的应用.
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| 关 键 词： | 战略 成本 丰田 应用 |
Strategic Cost Management of Toyota Motor |
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| YUAN Lin. Strategic Cost Management of Toyota Motor[J]. Mathematics in Practice and Theory, 2008, 38(18) |
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| Authors: | YUAN Lin |
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| Abstract: | According to contrast tradition cost calculated method to moving cause cost method,the author showed that moving-cost method can promote enterprise efficient analyses of cost moving-cause.It can help to control enterprise daily activity by balance count card.Finally,by making out strategic cost management at Toyota Motor,the author give use for reference to make strategic cost management. |
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| Keywords: | strategic cost Toyota appliance |
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