四川农业大学学报 ›› 2007, Vol. 25 ›› Issue (03): 362-364.doi: 10.16036/j.issn.1000-2650.2007.03.027

• 研究论文 • 上一篇    下一篇

浅析宏观成本管理的几个问题

符刚1, 张旗2, 刘春华2   

  1. 1. 四川农业大学 经济管理学, 四川 雅安 625014;
    2. 西南财经大学 会计学院, 四川 成都 610074
  • 收稿日期:2007-03-29 出版日期:2007-09-30 发布日期:2017-03-04

Discussion on Macro-cost Management

FU Gang1, ZHANG Qi2, LIU Chun-hua2   

  1. 1. College of Economics and Management, Sichuan Agricultural University, Yaan 625014, Sichuan, China;
    2. Accounting College, South Western University of Finance and Economics, Chengdu 610074, China
  • Received:2007-03-29 Online:2007-09-30 Published:2017-03-04

摘要: 宏观成本管理是成本管理向宏观经济管理的延伸和发展。目前,对宏观成本管理研究的时间不长,理论和方法都不成熟。本文分析了宏观成本管理中的几个理论问题,即宏观成本管理的内涵、主体、客体、特征及目标,以推进宏观成本管理研究工作和指导成本管理实践。

关键词: 宏观成本, 成本管理, 宏观基金成本, 宏观本金成本

Abstract: Macro-cost management is the extension and development from cost management to macro-economy management. At present, the theories and the methods on macro-cost management are not perfect due to less research. Some topics of macro-cost management are discussed in this paper, such as the meaning, the subject, the object, the characteristics, and the objective, to promote the study on macro-cost management and to guide the practice.

Key words: macro-cost, cost management, macro-fond cost, macro-capital cost

中图分类号: 

  • F224.5