小龙矿成本估算与战略成本管理研究

2009 16th International Conference on Industrial Engineering and Engineering Management Pub Date : 2009-12-04 DOI:10.1109/ICIEEM.2009.5344533

Y. Xu, Qun Liu

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引用次数: 0

摘要

本文对供应链管理理论进行了分析，以小龙矿的成本支出构成为研究对象。它形成了一种方法，即工作流模型分析工具，估算小龙矿的成本。该方法结合ABC、TOC和SCMIn的理论结论，明确了会计问题在活动性和收敛性方面的改进。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The research on Xiao Long Mine's estimating cost & strategic cost management

The paper analyzes the theory on SCM The object is the Xiao Long Mine's cost expediture constitution. It formed a way, the work flow model analysis tool, estimating the cost of Xiao Long Mine. This way is combined with the theories of ABC, TOC and SCMIn conclusion, it clarifies the improvement on account issue concerning the activity and convergence character.

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2009 16th International Conference on Industrial Engineering and Engineering Management

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