摘要
战略成本管理是增强企业核心竞争力的有效手段之一。本文从我国企业的成本观念、成本动因、成本管理的对象和方法等几方面对成本管理的现状进行了分析,并结合企业战略成本管理的理论,提出了我国企业运用战略成本管理提升企业竞争力的有效策略。
The strategic cost management is one of the effective means to strengthen enterprise＇s core competitiveness. The paper analyses the current situation of the cost management from several respects of enterprise, such as the cost idea of our country, the cost reason, target and method etc, and combines enterprise strategy theory to put forward the effective tactics that our country enterprise use strategic cost management to promote competitiveness of enterprise,
出处
《价值工程》
2006年第9期105-107,共3页
Value Engineering
关键词
战略
成本管理
价值链
strategy
cost management
value chain
