摘要
对几位战略成本管理研究主要学者的思想进行了比较研究,在对比他们的思想和起源后,重点对他们对战略成本管理的定义、框架进行了比较,指出了他们的区别和联系,提出了新的定义,对其中的框架提出了修改建议,就需要进一步研究的领域进行了探讨。
The paper gives the comparing research on the thought of several scholars in Strategic Cost Management field. After contrasting their thoughts and sources,the paper mainly focuses on the comparison of the definition and frame , indicats the differences and relationship among them, and also proposes the new definition and the modification of the frame. At the end, the areas of the theory being worth of further more research are discussed.
出处
《工业工程与管理》
2007年第1期112-116,共5页
Industrial Engineering and Management
关键词
战略成本管理
比较分析
Strategic Cost Management
Contrast and Analyse
