论高新技术企业的成本优势

Cost Advantage of the High-tech Enterprises

通过对成本管理过程的分析,结合国内外成本领先研究现状,提出高新技术产业可通过产品生命周期管理、企业流程再造、人力资本的管理、规模性等来形成中国高新技术企业的成本优势。

By analyzing the process of cost management and the present research on cost advantages both at home and abroad, this paper proposes the view that high - tech enterprises should establish their advantages by managing the life cycle of products, recreating enterprise flow path, managing human resources and establishing scope.