And the case indicated that the system can determine the causes of the cost rising or decreasing, govern the entity of the responsibility cost management system, meet the objective cost by some encouraging measure and improve the economic effectiveness in
And the case indicated that the system can determine the causes of the cost rising or decreasing, govern the entity of the responsibility cost management system, meet the objective cost by some encouraging measure and improve the economic effectiveness in
应用结果表明，作业基础责任成本管理体系能够明确成本升降的根本原因，约束责任成本管理系统的主体，以激励约束机制保障实现目标成本，提高企业经济效益。