摘要
战略性作业成本管理,是以作业为基础与企业战略相结合的一种全新的成本管理领域,战略性作业成本管理在产品结构和定价、客户关系管理、供应商的选择和供应商关系管理、产品设计和开发方面的应用对企业制定正确的战略决策具有极大价值,是企业获取有利的竞争优势的有效工具。
The strategic activity - based management is a new cost management field in combination with enterprise strategy on the basis of activity. Its applications in product structure and pricing, customer relationship management, choosing of suppliers and supplier management, and product design and development has great values in correct decision - making. It acts as a powerful tool for enterprises to acquire competitive advantage.
出处
《经济与管理》
2005年第7期51-53,共3页
Economy and Management
关键词
作业成本法
作业成本管理
过程观
activity - based costing
activity - based cost management
process view
