Science Research Management ›› 2006, Vol. 27 ›› Issue (2): 89-94.
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Fan Song-lin1,2, Li Guo-ping1, Lu Jian2
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Abstract: Lean Costing Management (LCM) is a responsibility system and a value-creating system, which performs control in an enterprise. LCM makes up of cost programming, cost repressing and cost improving. BaoSteel LCM is an inevitable result effected synthetically by high-tech, new market demand and modern management, which represents development direction of costing management theory and technique.
Key words: lean costing management, BaoSteel, activity-based cost, standard cost
CLC Number:
F234.3
Fan Song-lin, Li Guo-ping, Lu Jian. A Case study on BaoSteel lean cost management[J]. Science Research Management, 2006, 27(2): 89-94.
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