摘要
本文在分析战略成本管理的内涵和特征的基础上,比较了传统成本管理与战略成本管理;介绍了几种主要的战略成本管理方法;并对我国企业推行战略成本管理提出了一些建议。
On the basis of analyzing meaning & trait of strategic cost management, this article compares strategic cost management with traditional cost management, introduces several main methods of strategic cost management, and puts forward some proposals for enterprises ' pursuing strategic cost management in China.
出处
《黄冈职业技术学院学报》
2003年第2期67-70,共4页
Journal of Huanggang Polytechnic
关键词
战略成本管理
作业成本法
平衡绩效表法
产品生命周期成本法
目标成本法
Strategic cost management
Activity - based costing
Balance perfonnance statements
Product life - cycle costing
Target costing
