以战略成本管理提升企业核心竞争力

Research on Strategic Cost Management and the Core Competitiveness of Corporation

战略成本管理是旨在提高企业长期竞争能力的成本管理手段。文章从战略成本管理的内涵出发,分析了战略成本管理与企业核心竞争力的关系,最后探讨了如何通过战略成本管理来提升企业核心竞争力。

Strategic cost management is a kind of cost management means which aims to improve long-term competitiveness of corporation. Starting from the concept of strategic cost management, the paper analyzes the relationship between strategic cost management and core competitiveness, then discusses how to enhance the core competitiveness through strategic cost management.