关于企业集团战略成本管理问题的探讨

On Strategic Cost Management of Enterprises Groups

战略成本管理的理论和方法正在发展探讨过程之中,其基本理论问题还有待进一步研究。本文试图从企业竞争战略角度对企业集团战略成本管理的基本涵义、内容、原则、方法和措施等进行探讨。

Theories on strategic cost management are taking shape and being developed. The fundamental theories on strategic cost management needs further study. The essay makes a study of the definition,content,principles,methods and measures of strategic cost management of enterprises groups.