企业战略成本管理与核心竞争力培育

Cultivating the Strategic Cost Management and Core Competence of Enterprise

企业要在激烈的市场竞争中立于不败之地,必须进行成本管理改革,把成本管理贯穿于生产经营的整个过程。因此,我国企业应导入战略成本管理,以此作为提升核心竞争力的利器。

An enterprise must reform the traditional way of cost management to receive the challenge, and carry through strategic cost management, which acts through the whole course of operation, so that it can obtain extended competitive advantage and realize the enterprise value maximize. Enterprises should further enhance the cost consciousness, ducting into the strategy cost management and taking it as a strategic, through this sharp weapon, enterprises can build core competence.