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蓝海战略成本管理会计研究 被引量:1

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摘要 一、战酪成本管理基本理论概述 (一)战略成本管理提出战略成本管理(StrategicCostManagement)的产生有其深刻的社会经济根源,从宏观方面而言,它是为了适应企业经营环境的变化和信息技术快速发展的需要。从微观方面而言,它一方面是为了适应企业战略管理的需要,另一方面是企业传统成本管理系统为了弥补自身缺陷与自身变革的需要。
作者 李丰乾
出处 《财会通讯(中)》 2009年第9期131-132,共2页 Communication of Finance and Accounting
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