摘要
成本管理模式一直是困扰广东S家居用品公司发展的瓶颈,新管理环境下的市场竞争日益激烈,广东S家居用品公司的现行成本管理问题突出,其传统成本管理模式必然被取代。从战略定位、价值链与成本动因分析三个维度出发,对其实施战略成本管理进行探讨,为该公司量身打造战略成本管理体系。
The cost management mode has always been the bottleneck that troubles Guangdong S Household company.Under the increasingly fierce market competition in the new management environment,the current cost management problem of S Household company is prominent,and its traditional cost management mode is bound to be replaced.Starting from the three dimensions of strategic positioning,value chain and cost driver analysis,this paper discusses the implementation of strategic cost management,and finally tailors a strategic cost management system for the company,hoping to contribute to the improvement of its cost management model and the acquisition of competitive advantages.
作者
周阳城
邱文雯
Zhou Yangcheng;Qiu Wenwen(Guangzhou Business College,Guangzhou Guangdong 510850)
出处
《对外经贸》
2020年第7期56-59,共4页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
战略成本管理
价值链
战略定位
成本动因
Strategic Cost Management
Strategic Position
Value Chain
Strategic Cost Drive