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基于供应链视角的企业成本控制研究 被引量:5

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摘要 现代企业的竞争更多地表现在供应链与供应链之间的竞争,供应链视角的成本控制成为提高企业竞争力的有效策略,作业成本法、目标成本法、平衡计分法等供应链成本控制方法为增强企业长期竞争优势,保持成本优先提供了切实可行的方法和手段。
出处 《商场现代化》 2009年第9期69-69,共1页
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