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bao xian qi ye cheng ben guan li gai lun
Author(s): 
Pages: 25-29
Year: Issue:  10
Journal: Financial Accounting

Keyword:  成本管理保险企业风险成本成本中心经营成本成本预测保险产品成本控制财务制度保险经营;
Abstract: 保险企业成本管理概论候致远,郭思泉成本是为了一定的目的所作的价值牺牲或付出,这种牺牲是可以用货币测定价值。按照马克思的劳动价值论,这种牺牲表现为C+V的货币表示,即人力、物力、财力的耗费与垫支。而西方国家则认为这种价值牺牲的内容更广泛,不仅包括有形的...
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