企业集团战略性成本管理初探

成本管理战略是企业永恒的主题,企业集团要提高经济效益,建立战略性成本管理体系,必须确立战略成本管理机制,区别传统成本管理模式,建立健全全局性和长远性企业成本领先战略体系,从而占领市场持久的竞争优势。

The cost management strategy is the enterprise eternal subject. The enterprise group must enhance the economic efficiency, and establishes the strategic cost management system and the strategic cost management mechanism. Distinguishing the tradition cost management pattern, enterprise group should set up the overall and the long term enterprise cost leading strategy system, thus seizes the market lasting competitive advantage.