浅析企业战略成本管理

Analyze the Enterprise Management of Stratagy Cost

阐述战略成本管理的核心—目标成本。并对其的制定、执行与控制等主要环节做了简要的分析。同时结合企业实际强调实施战略成本管理应从自我评价入手,对各种影响因素进行分析,建立具有中国特色的成本管理新模式。

The artide mainly introduces the nudeus of the stratagy cost management-target cost. It briefly clarified the main segments, such as formulation, performance and command. Meanwhile, with the practice of enterprice, this article emphasized that carrying out the management of stratagy cost must start with self-evaluate, and it analyzed various elements, which can have relative influence on, and build up new pattern of Chinese feature cost management.