摘要
基于新冠肺炎疫情对企业的影响,做好战略成本管理工作对提高企业适应当前市场环境的能力、规避财务风险具有重要意义。论文结合工作实践经验,以战略成本管理的概述作为切入点,剖析企业战略成本管理的现状及存在的问题,提出解决战略成本管理问题的具体对策。
Based on the impact of the COVID-19 on enterprises,doing well the strategic cost management work is of great significance for improving the ability of enterprises to adapt to the current market environment and avoiding financial risks.Combining work practice and experience,the paper takes the overview of strategic cost management as an entry point,analyzes the status quo and existing problems of strategic cost management in enterprises,and proposes specific countermeasures to solve the problems of strategic cost management.
作者
许艳军
XU Yan-jun(Accounting Society of Hebei Province,Shijiazhuang 050051,China)
出处
《中小企业管理与科技》
2021年第10期1-2,共2页
Management & Technology of SME
关键词
战略成本管理
内部控制
财务成本
信息化
strategic cost management
internal control
financial cost
informatization