成本管理的两个重要方法

战略成本管理的目标是获得竞争优势来确保企业的长期存活。不同的战略会采取不同的作业。通过分配这些作业耗费的成本就可以估价每个战略所需的成本。此篇论文提到了三个战略:成本的领导地位战略、产品差异战略和聚焦性战略。目的就是通过研究成本管理来为企业创造并保持一个长期的竞争优势。

The goal of the strategy cost management is attain the competitive advantage to assurance the lifelong of enterprise. Diffevent strategy adopt to the different work. It evaluated the cost which each strategy demanded by distribute the cost of these work consumed. The paper improve the three strategy as the following： the leading status strategy of cost, product different strategy and focues strategy. The purpose is create and remain the long competitive advantage to enterprise by research the cost manage ment.