摘要
对战略成本管理的概念作了初步的分析 ,并对战略成本管理相对于传统成本管理的特点作了简要概括。指出战略成本管理的基本思想包括的内容及战略成本的管理的方法措施体系等。
This article analysizes briefly the concept of strategi c cost management,generalizes the characteristics of the strategic cost management in contrast with the traditional cost management and illustrates the contents w h ich the basic thoughts of strategic cost management contains and the system of m anaging methods and measures.
出处
《北方经贸》
2003年第1期15-17,共3页
Northern Economy and Trade
