摘要
对战略成本管理的产生、发展、原理念及在方法体系等方面进行了介绍。在此基础上,系统分析了战略成本管理方法在我国煤炭企业的应用,提出加强煤炭企业成本管理的有关对策。
The paper introduced the emerging, development and original conception of the strategic cost management, the method system and others. Based on the circumstances, The paper systematically analyzed the application of the strategic cost management method to China coal enterprises. Related countermeasures were provided to enhance the cost management of the coal enterprises.
出处
《煤炭经济研究》
2015年第3期75-78,82,共5页
Coal Economic Research
关键词
战略成本管理
战略定位分析
价值链分析
煤炭企业
strategic cost management
strategic position analysis
value chain analysis
coal enterprise
