具备核心竞争力的企业文化成本管理模型构建

Cost Management Model Construction of Corporate Cultures with Core Competence

企业要想在未来竞争激烈的市场环境中取得生存和发展,就必须具备核心竞争能力。成本领先是企业竞争优势来源的重要因素之一,也是企业获得长久竞争优势的重要保证。以企业文化理论和核心竞争力理论为基础,通过对企业成本管理的研究和具备核心竞争力的企业文化对成本管理的影响分析,构建了企业成本管理模型,以帮助企业获得全面成本领先。

In the coming competitive market environment, in order to ensure business survival and development, it is necessary to have the core competence. The cost leadership is not only an important factor of the business competitive advantage, but also an important guarantee for obtaining the long - term competitive advantage. The article by corporate culture and the theory of core competence theory, through research enterprise cost management and the impact of cost management from having the core competence of the corporate culture, construct the cost management mode to help businesses obtain the total cost leadership.