摘要
介绍了战略成本管理的含义与特点,分析了企业实施战略成本管理的条件,探讨了企业实施战略成本管理的步骤,提出了应注意的问题。
This paper introduces the connotations and features of strategic cost management, analyzes on the conditions under which the enterprise implements the strategic cost management, and probes into the steps of implementing the strategic cost management of enterprise, and advances some problems needing attention.
出处
《科技情报开发与经济》
2007年第8期192-193,共2页
Sci-Tech Information Development & Economy
关键词
战略成本管理
市场竞争
成本控制
价值链
strategic cost management
market competition
cost control
value chain
