战略成本管理对国防科研试验成本管理的启示

The Enlightenment of The Strategy-cost-management on The Scientific Research Experiments of National Defence

近几年国防科研试验规模扩大,项目急剧增多,这种形势下,成本管理由幕后走上台前,成了焦点,且暴露出一些问题。笔者通过介绍现代企业的战略成本管理理论,结合国防科研试验的具体现实,得出了应用战略成本管理,开展科研试验成本管理的启示。

On condition that scientific research experiments of national defence scaled up and the number of such projects increased rapidly, the management of the cost came out and has been a hotspot, also it exposed some problems. By introducing the theory of strategy-cost-management using in modern companies and analyzing the real status of scientific research experiments, the writer learned some useful revelations onhow to use the strategy--cost-management in the cost management of the scientific research experiments.