[企业管理中的成本控制论.doc

D′×÷ìá?ù ò??￠D÷?? 3é±?????ê??óòμ???óóˉà?μ?í?????ò?￡???óˉà??yê??óòμμ???μ?￡?í?ê±ò2ê??óòμ?úêD3??o?ù?Dè?μ?éú′?oí·￠?1?Dμ??ˉá|?￡±?????ê?á??óòμ′ó3é±?????μ??úo-?°??òaD?è?ê?￡?·???á???DD3é±?????ì??μ?D′??úμ??êìa￡?ì?ì?á??óòμ3é±?????μ?óDD§·?·¨￡?ìá3?á??ó??êD3?1????￠?÷è·????·?3??￠????????±ê×??￠è·á￠?????-?òμè??2??¨òé ?t?￠±??? ￡¨ò?￡?3é±?????1üàíμ??úo-?°òaò? 1￡?3é±?????1üàíμ??úo- 2￡??óòμ???ˉ3é±?????1üàíμ?òaò? ￡¨ ?t￡???DD?óòμ3é±?????1üàí′??úμ??êìa ￡¨èy￡??ì3é?óòμ?Dμ?3é±?????1üàí2?×?μ??-òò ??éú2ú?￠?á?-óa￡?3é±?1????￡oy o?????3é±?μ??¤2a?￠??2?￡?3é±?1üàí?íoóóúD?ê?·￠?1 ??3é±?μ??ˉì?±??ˉè?ê?2?×?￡?è±·|êD3?1??? ￡¨??￡??ó???óòμ3é±?????1üàíμ???2? ?ó??3é±?????μ?êD3?1??? ?÷è·3é±?????μ????§·?3? ????3é±?????μ?o?àí±ê×? è·á￠3é±?????μ??ù±??-?ò ?yè·????3é±?????·?·¨ ×￠òa′|àío?3é±?????μ??????êìa èy?￠?á?? ×ü??￡?3é±?1üàí1¤×÷ê??óòμ?-óa1üàíμ?o?D?￡??óòμó|???è??êó3é±?1üàí￡?ê÷á￠?óòμ3é±??μí31???￡??Dêμí?DD3é±?è??±1üàí￡?íêé?3é±?1üàí?ù′?1¤×÷￡?2éó????§μ?3é±?1üàí·?·¨oíê???￡?3?·?μ÷?ˉ3é±?1üàí1¤×÷μ??÷???°?ü￡?2éè?óDD§′?ê?￡?è·±￡3é±?D??￠μ?óDD§D?￡???·??eè?μ￥??￡??¨á￠?eè???±êì??μ￡?êμDD?eè??¤???￠?eè?o????￠?eè??????￠?eè????à?à?áo??￡?ó??????3é±?1üàí￡?′ó??ò??????úíú?ò?óòμ?ú2??±á|￡?êμ??3é±?μ?3?D??μμí￡?′?μ?3é±?????μ???μ?￡?ò????é?üéùμ?3é±??§3?￡???μ????é?ü?àμ?ê1ó????μ￡?′ó??êμ???óòμ???μ×?′ó?ˉ?￡ ?3???óòμ1üàí?Dμ?3é±????? ???úèY?aòa??￡o3é±?????ê??óòμ???óóˉà?μ?í?????ò?￡???óˉà??yê??ó òμμ???μ?￡?í?ê±ò2ê??óòμ?úêD3??o?ù?Dè?μ?éú′?oí·￠?1?Dμ??ˉá|?￡±?????ê?á??óòμ′ó3é±?????μ??úo-?°??òaD?è?ê?￡?·???á???DD3é±?????ì??μ?D′??úμ??êìa￡?ì?ì?á??óòμ3é±?????μ?óDD§·?·¨￡?ìá3?á??ó??êD3?1????￠?÷è·????·?3??￠????????±ê×??￠è·á￠?????-?òμè??2??¨òé?￡ ??1??ü′ê??￡o3é±????? ????·?3? o?àí±ê×? ?ù±??-?ò êD3??-??ì??t???óòμμ??o?ù??·￠?¤áò￡??o?ùμ??1μ??÷òaì????ú?óòμè?o??ü1??üóDD§μ???DD3é±?????￡?òò?a3é±?????ê??óòμ???óóˉà?￡?ìá???-??D§ò?μ??ù±?í?????ò?￡?ò2ê??óòμμ??1?úía?1á|￡??ú?o?ù?D?óμ?éú′?oí·￠?1μ??÷òa±￡???￡?óòμó|??êó3é±?????￡?????±??óòμμ?êμ?ê×′??￡?·????óòμ?ú3é±?????ì??μ?D′??úμ??êìa￡?ì??óè????ó???óòμ3é±?????μ?óDD§?￠?éDDμ?·?·¨?￡ ò??￠3é±?????μ??úo-?°òaò? 3é±??????úêD3??-??êμ?êó|ó??D