期间费用成本控制 相关 外文文献The right way to control period e.doc

The Right Way to Control Period Expense Management Accounting; Sep 1990; 72, 3; ABI/INFORM Complete pg. 55-59 BY DONALD A. J. BYRUM Year in and year out, the greatest challenge facing industry is cost control. No manager in his right mind would try to control direct material costs by stopping the purchase of direct material. Such an action obviously soon would bring production to a stop, i which would bring sales to a stop, which would bring the business to an end. Managers are smarter than that. They will have their engineering staff design out the most costly components and then have their