should-be cost review 中文意思是什麼
should-be cost review
解釋
應有成本的檢查-
Firstly, in chapter one, the author divides the whole evolving process of financial performance measurement into four phases : cost - oriented performance measurement period, profit - oriented performance < wp = 7 > measurement period, comprehensive - investment - effectiveness - oriented performance measurement period and value - oriented performance measurement period. through the review of the evolving process, we can come to the conclusion that, whatever period an enterprise is in, it needs proper core financial index which is suitable to its management characteristics ; as its operation circumstances change, core financial index should be properly changed. and how to correctly select the core financial index which is suitable to management needs in the 21st century ' s new economy period
首先，在本文的第一章，筆者按照不同時期企業經營業績評價的核心和重點的不同將財務業績評價方式的發展的過程劃分為的四個階段：成本業績評價時期、利潤業績評價時期、講求投資綜合效益的評價時期以及追求企業價值最大化的評價時期，通過對財務業績評價方式的歷史演進進行簡要回顧，說明任何時期的企業經營業績評價都有相適宜的核心財務指標，並且隨著經營環境的轉變，核心財務指標應當有所革新。
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