摘要
在阐述了当今企业成本管理重点变化和战略成本管理研究进展的基础上,认为竞争情报研究正逐步渗透到企业的各项基础性管理职能中,在管理过程中发挥着越来越重要的作用。同时研究了战略成本管理中竞争情报分析的主要内容和方法,介绍了戴尔公司(DELL)应用竞争情报进行战略成本管理的成功案例。
Expounding the foundation of keystone transformation of enterprise＇s cost management and development of stratagem cost research nowadays, considering the competition information is infiltrating into every basal management function step by step, it exerts action more and more importment in management course. And it researches mostly content and measure of competition information analysis in stratagem cost management,then it introduces successful case of carrying through stratagem cost management of application of competition information about DELL.
出处
《情报科学》
CSSCI
北大核心
2005年第8期1153-1158,共6页
Information Science
基金
云南省省教委2001年资助项目(2001I013)
关键词
竞争情报
战略成本
管理
企业
competition information
stratagem cost
management
enterprise
