摘要
论述了传统企业成本管理的缺陷,阐述了电子商务对企业成本管理的影响,揭示了电子商务对企业成本管理的意义,即能够促使企业确定企业成本领先战略和对企业成本实施有效的管理。
This paper discusses the deficiencies of traditional enterprise cost management,expounds the influences of e-commerce on enterprise cost management and reveals the significance of e-commerce to enterprise cost management,which can stimulate enterprises to work out cost leadership strategies and can implement effective cost management.
出处
《长春大学学报》
2009年第9期15-16,22,共3页
Journal of Changchun University
关键词
电子商务
成本管理
意义
e-commerce
cost management
significance