战略成本管理在汽车行业应用的理论探析

随着市场竞争的加剧,经营战略得到企业界的普遍重视。与此相应,战略管理思想和管理会计相结合产生了战略成本管理的方法与体系,帮助企业提高战略地位的同时降低成本,获得和保持持久竞争力。

With the increased market competition, operation strategy has attracted wild business interest. Correspondingly, the combination of strategy management and management accounting generates the method and system of strategic cost management, which help promote enterprise＇ strategy position and low cost simultaneously, thereby to keep the enterprise＇s competitiveness forever.