摘要
战略成本管理从概念的提出之日起就一直存在不同的理解和解释,什么是战略成本管理?怎样反映和提高企业的竞争地位?如何进行战略成本管理?不同的概念、模式与方法都成为难题,SHANK模式或许能给出最终的答案。
Since the concept have been put forward, there are different understandations and explainations about strategic cost management（SCM）. What is SCM？ How to reflect and improve the competitive position of enterprises？ How to implement SCM？ Different concepts, models and methods become puzzle. SHANK model may give us final answers .
出处
《上海立信会计学院学报》
北大核心
2009年第1期31-37,共7页
Journal of Shanghai Lixin University of Commerce
关键词
战略成本管理
价值链
成本动因
strategic cost management
value chain
cost driver
