摘要
文章通过对国内134家制造企业问卷进行分析,以了解我国制造企业成本管理的现状。调查结果表明,成本管理在我国已经有了一定的运用,但企业对外部竞争环境以及竞争对手认识参差不齐,成本信息在战略制定过程中发挥的作用还有待提升。
Through the analysis of questionnaire of 134 manufacturing firms, this paper reveals the status quo of cost management of manufacture industry in China currently. Research results indicate that cost management has been used to a certain degree in China, but lacks of knowledge about external competition of environment and the competitors. The role of cost information during the stage of establishing strategy still needs to be improved.
出处
《上海立信会计学院学报》
2008年第2期57-64,共8页
Journal of Shanghai Lixin University of Commerce
基金
南京大学会计学系与美国圣地亚哥州立大学联合调查研究课题
关键词
成本管理
竞争
成本信息
cost management
competition
cost information
