战略成本管理新模式——持久性成本管理

The Permanent Cost Managing: A Kind of New Strategic Cost Management Mode

本文从分析持续性竞争优势入手,在战略成本管理的理论基础上,提出持久性成本管理的概念。针对动态变化的环境,企业应该通过持久性成本管理来实现维持持续性竞争优势。

Starting with analysing the constant competition advantage, the concept of the permanent cost management is put forward on the base of the strategic cost management. The author considers that in view of the dynamic change environment enterprisers should realize and maintain by adopting the mode of permanent cost management.