摘要
文章通过战略成本管理在制造企业中的应用分析,了解战略成本管理的优势以及制造企业的发展现状,探究制造企业中战略成本管理存在的不足,进而提出加强成本控制等建议来促进制造企业的成本管理水平,使得企业可以长期可持续发展下去。
By analyzing the application of strategic cost management in manufacturing enterprises, this paper understood the advantages of strategic cost management and the development of manufacturing enterprises, and explored the shortcomings of strategic cost management in manufacturing enterprises.In order to improve the cost management of manufacturing enterprises, enterprises need to strengthen cost control so that they can long-term sustainable development.
出处
《企业技术开发》
2016年第12期100-101,117,共3页
Technological Development of Enterprise
关键词
战略成本管理
制造企业
成本控制
管理会计
strategic cost management
manufacturing enterprise
cost control
management accounting
