摘要
叙述了传统成本管理的优势和缺点,介绍了战略成本管理的理念、发展趋势和实施战略成本管理的现实意义。
The advantage and defect of traditional cost management had been narrated. The article introduced the idea and development trend of strategic cost management, and the realistic meaning of implementing it.
出处
《太原科技》
2007年第7期42-43,45,共3页
Taiyuan Science and Technology
关键词
传统成本管理
改革
战略成本管理
traditional cost management
reform
strategic cost management
