This text focal point is introduced the contrast of traditional accounting cost control of how many big characteristics ( cost beneficial result reason thought , strategy cost concept , cost account and cost move because of the system management concept o
This text focal point is introduced the contrast of traditional accounting cost control of how many big characteristics ( cost beneficial result reason thought , strategy cost concept , cost account and cost move because of the system management concept o
本文重点介绍现代成本管理的几大特点（成本效益理念、战略成本观念、成本计算、成本动因观念和成本的系统管理观念）以及与传统成本管理的对比，以体现现代成本管理的现实意义。