战略成本管理初探

Discussion on Strategy Cost Management

战略成本管理的产生是企业传统成本管理体系自身缺陷变革的需要。企业获得竞争优势的基本战略有成本领先战略、差异化战略和目标聚集战略。利用成本战略为企业赢得成本优势和竞争优势是战略成本管理的重要内容。战略成本管理的研究和实施是建立和完善现代成本管理体系,提高企业整体经济效益的必然要求。

The naissance of strategy cost management is a demand that change the defect of traditional management system. There are cost leading strategy, diversity strategy and goal integrating strategy when enterprises want to attain basic strategy of competition adage advantage. To make use of cost strategy to get cost and competition advantages for enterprises is the main contents. The research and implement of strategy cost management is a necessity that establish and perfect modern cost management system, and increase enterprise profits as a whole.