摘要
随着市场的变化、竞争的加剧以及技术的发展,传统的成本控制模式必须整调,以适应企业战略管理的需要;应站在战略高度考虑成本控制,从环境出发,确立战略成本控制目标,进而把握战略成本控制的特点、原则、内容和方法,建立一个战略成本控制模式。
With the change of competitive environment and social demand, also with the improvement of modern high-tech, the traditional cost management cannot meet the need in modem social competition. How to build a strategic cost control model for company should be discussed. The main contents include： to establish the aim at strategic cost control, to grasp the characteristics, principle, content and method of strategic cost control , and to build a pattern of strategic cost control.
出处
《长江大学学报（社会科学版）》
2006年第1期81-83,共3页
Journal of Yangtze University（Social Sciences Edition）
关键词
战略成本控制
成本动因
作业成本控制
strategic cost control
cost drivers
activity-based cost control
